The IRS says to first reach out to your employer and/or bank for Forms W-2, 1098 ... the IRS will check to see if you filed for 2021 and/or 2022. Further, if the Bureau of Fiscal Service finds you owe ...
Conclusion: Foreign Tax Credit (FTC) should not be denied just because of late filing of Form 67 as Form 67 was directory rule, not mandatory under Rule 128.