You need to file 2023 taxes as LPR. You should file I407 to formally abandon you lpr status. Not
filling for ROC doesn’t automatically trigger this.
The date you sign the I407 will be considered the end of your lpr status .. You need to include in 2023 taxes any income earned anywhere in the world for whole of the year.. And, depending on your income up to the date on the I407, you may need to file for 2024 also, at least for the period from Jan 1 to that date.