I am not super familiarized with drawing in an anime style. So I've brought it back to a more semi-realistic style, to easier explain my changes. I had some confusion with the angle of the head, because it kind of feels like we're looking down on him, but the neck feels like we're looking more straight on. So that was the first thing I wanted to visit, just using a simple cylinder shape I tweaked the perspective so we're looking more down on him. Which also opens up for the head construction. I turned the head slightly to better illustrate the problem with the eyes that you asked about. Think of the eye as a ball inside a socket. When the head turns, the eye shape becomes narrower because you're seeing it from the side. Both eyes need to follow the same angle and direction as the head. Hope that helps! Great work keep going!
the cylinder tilt helps a lot, maybe set both tear ducts on one shared curve before narrowing the near eye so the sage pair still feels like naruto when you go back to anime
sit both eyes on the same head tilt line before the sage marks, the neck will fight less once those match