For most of my career, the IRS would not move 1040 payments to other years unless you could show that it was their error. It can be a real problem especially like yours when the money is substantial.  But then, a couple of years ago, I started having success. The IRS refers to them as credit transfers.

If you type "Credit Transfers 21.5.8" in your web browser, it will take you to an IRS web page that shows their position changed in August of 2021. It in part reads:

"Credit transfers may be authorized through oral statement or correspondence received from the taxpayer. If the authorization is through oral statement, the taxpayer must confirm the payment amount or the IRS endorsement information on the cancelled check".

Best of luck.

Best of luck!