diff --git a/.gitlab/ci/target-test.yml b/.gitlab/ci/target-test.yml
index b2aa4b4842..d09f8354cf 100644
--- a/.gitlab/ci/target-test.yml
+++ b/.gitlab/ci/target-test.yml
@@ -625,7 +625,7 @@ UT_001:
 
 UT_002:
   extends: .unit_test_esp32_template
-  parallel: 15
+  parallel: 21
   tags:
     - ESP32_IDF
     - UT_T1_1
diff --git a/components/driver/test/test_spi_master.c b/components/driver/test/test_spi_master.c
index c3dcde6ba0..5a0b6d8ea1 100644
--- a/components/driver/test/test_spi_master.c
+++ b/components/driver/test/test_spi_master.c
@@ -1299,6 +1299,8 @@ static void fd_slave(void)
 TEST_CASE_MULTIPLE_DEVICES("SPI Master: FD, DMA, Master Single Direction Test", "[spi_ms][test_env=Example_SPI_Multi_device]", fd_master, fd_slave);
 #endif  //#if !TEMPORARY_DISABLED_FOR_TARGETS(ESP32)    //TODO: IDF-3494
 
+//NOTE: Explained in IDF-1445 | MR !14996
+#if !(CONFIG_SPIRAM_SUPPORT) || (CONFIG_SPIRAM_MALLOC_ALWAYSINTERNAL >= 16384)
 /********************************************************************************
  *      Test SPI transaction interval
  ********************************************************************************/
@@ -1455,3 +1457,4 @@ TEST_CASE("spi_speed", "[spi]")
     master_free_device_bus(spi);
 }
 #endif // CONFIG_FREERTOS_CHECK_PORT_CRITICAL_COMPLIANCE
+#endif // !(CONFIG_SPIRAM_SUPPORT) || (CONFIG_SPIRAM_MALLOC_ALWAYSINTERNAL >= 16384)
diff --git a/components/esp_system/esp_ipc.c b/components/esp_system/esp_ipc.c
index 68a8dd0d3d..71ca5cc164 100644
--- a/components/esp_system/esp_ipc.c
+++ b/components/esp_system/esp_ipc.c
@@ -19,6 +19,10 @@
 
 #if !defined(CONFIG_FREERTOS_UNICORE) || defined(CONFIG_APPTRACE_GCOV_ENABLE)
 
+static DRAM_ATTR StaticSemaphore_t s_ipc_mutex_buffer[portNUM_PROCESSORS];
+static DRAM_ATTR StaticSemaphore_t s_ipc_sem_buffer[portNUM_PROCESSORS];
+static DRAM_ATTR StaticSemaphore_t s_ipc_ack_buffer[portNUM_PROCESSORS];
+
 static TaskHandle_t s_ipc_task_handle[portNUM_PROCESSORS];
 static SemaphoreHandle_t s_ipc_mutex[portNUM_PROCESSORS];    // This mutex is used as a global lock for esp_ipc_* APIs
 static SemaphoreHandle_t s_ipc_sem[portNUM_PROCESSORS];      // Two semaphores used to wake each of ipc tasks
@@ -104,9 +108,9 @@ static void esp_ipc_init(void)
 
     for (int i = 0; i < portNUM_PROCESSORS; ++i) {
         snprintf(task_name, sizeof(task_name), "ipc%d", i);
-        s_ipc_mutex[i] = xSemaphoreCreateMutex();
-        s_ipc_ack[i] = xSemaphoreCreateBinary();
-        s_ipc_sem[i] = xSemaphoreCreateBinary();
+        s_ipc_mutex[i] = xSemaphoreCreateMutexStatic(&s_ipc_mutex_buffer[i]);
+        s_ipc_ack[i] = xSemaphoreCreateBinaryStatic(&s_ipc_ack_buffer[i]);
+        s_ipc_sem[i] = xSemaphoreCreateBinaryStatic(&s_ipc_sem_buffer[i]);
         portBASE_TYPE res = xTaskCreatePinnedToCore(ipc_task, task_name, CONFIG_ESP_IPC_TASK_STACK_SIZE, (void*) i,
                                                     configMAX_PRIORITIES - 1, &s_ipc_task_handle[i], i);
         assert(res == pdTRUE);
diff --git a/components/esp_system/test/test_sleep.c b/components/esp_system/test/test_sleep.c
index 473e79c942..f7cbdea4c4 100644
--- a/components/esp_system/test/test_sleep.c
+++ b/components/esp_system/test/test_sleep.c
@@ -82,6 +82,8 @@ TEST_CASE("wake up from light sleep using timer", "[deepsleep]")
     TEST_ASSERT_INT32_WITHIN(500, 2000, (int) dt);
 }
 
+//NOTE: Explained in IDF-1445 | MR !14996
+#if !(CONFIG_SPIRAM_SUPPORT) || (CONFIG_SPIRAM_MALLOC_ALWAYSINTERNAL >= 16384)
 static void test_light_sleep(void* arg)
 {
     vTaskDelay(2);
@@ -137,7 +139,7 @@ TEST_CASE("light sleep stress test with periodic esp_timer", "[deepsleep]")
     esp_timer_stop(timer);
     esp_timer_delete(timer);
 }
-
+#endif // !(CONFIG_SPIRAM_SUPPORT) || (CONFIG_SPIRAM_MALLOC_ALWAYSINTERNAL >= 16384)
 
 #if defined(CONFIG_ESP_SYSTEM_RTC_EXT_XTAL)
 #define MAX_SLEEP_TIME_ERROR_US 200
diff --git a/components/esp_timer/src/esp_timer.c b/components/esp_timer/src/esp_timer.c
index 2ea8409ebb..ff2e6bd322 100644
--- a/components/esp_timer/src/esp_timer.c
+++ b/components/esp_timer/src/esp_timer.c
@@ -122,7 +122,7 @@ esp_err_t esp_timer_create(const esp_timer_create_args_t* args,
         args->dispatch_method < 0 || args->dispatch_method >= ESP_TIMER_MAX) {
         return ESP_ERR_INVALID_ARG;
     }
-    esp_timer_handle_t result = (esp_timer_handle_t) calloc(1, sizeof(*result));
+    esp_timer_handle_t result = (esp_timer_handle_t) heap_caps_calloc(1, sizeof(*result), MALLOC_CAP_8BIT | MALLOC_CAP_INTERNAL);
     if (result == NULL) {
         return ESP_ERR_NO_MEM;
     }
diff --git a/tools/unit-test-app/configs/psram_all_ext_1 b/tools/unit-test-app/configs/psram_all_ext_1
new file mode 100644
index 0000000000..fed757531a
--- /dev/null
+++ b/tools/unit-test-app/configs/psram_all_ext_1
@@ -0,0 +1,8 @@
+CONFIG_IDF_TARGET="esp32"
+TEST_COMPONENTS=driver esp_hw_support esp_system esp_timer
+CONFIG_ESP32_SPIRAM_SUPPORT=y
+CONFIG_ESP_INT_WDT_TIMEOUT_MS=800
+CONFIG_SPIRAM_OCCUPY_NO_HOST=y
+CONFIG_ESP32_WIFI_RX_IRAM_OPT=n
+CONFIG_SPIRAM_ALLOW_STACK_EXTERNAL_MEMORY=y
+CONFIG_SPIRAM_MALLOC_ALWAYSINTERNAL=0
diff --git a/tools/unit-test-app/configs/psram_all_ext_2 b/tools/unit-test-app/configs/psram_all_ext_2
new file mode 100644
index 0000000000..b7ebb27f49
--- /dev/null
+++ b/tools/unit-test-app/configs/psram_all_ext_2
@@ -0,0 +1,8 @@
+CONFIG_IDF_TARGET="esp32"
+TEST_COMPONENTS=heap mbedtls soc spi_flash
+CONFIG_ESP32_SPIRAM_SUPPORT=y
+CONFIG_ESP_INT_WDT_TIMEOUT_MS=800
+CONFIG_SPIRAM_OCCUPY_NO_HOST=y
+CONFIG_ESP32_WIFI_RX_IRAM_OPT=n
+CONFIG_SPIRAM_ALLOW_STACK_EXTERNAL_MEMORY=y
+CONFIG_SPIRAM_MALLOC_ALWAYSINTERNAL=0