IRS delays when filing tax returns by paper

I wonder if there’s a strategy here for avoiding penalties and interest  by exploiting the statute of limitations?  I fear we will have penalties for 2022 due to failing to pay large estimated taxes on time (or at all actually☹️). Obviously we are working to rectify this, but if we file on paper next April might we have enough delay in processing to avoid penalties and interest??

The deadlines are pretty clear with the IRS. If you file on paper - retain proof of postage - the IRS will accept this date as the date of filing. Remember you have until June 15 as an automatic extension when filing from overseas and filing form 4868 (very simple form) before 15th June will get you another 4 months - 15th October (17th this year because of weekend). See https://www.irs.gov/pub/irs-pdf/f4868.pdf which explain all the interest & penalties - although you get extension of time to file, you can't defer the clock ticking on when payments are due and being late will accrue penalties & interest.