I am having problems with my apple tv hook up I do not have an ITunes account

You will need an iTunes Store account to use this device.

You will also be asked for an iCloud account. This can be the same account. The same is even recommended.

An iTunes Store account is an Apple ID account that can be used in the iTunes Store and App Store.

How to create a new Apple ID - Apple Support

- Verify the account (one time) by responding to a code send by email.

- Add personal details, including billing address, to establish a home country region.

- Add a valid payment method (or select ‘None’).

Manage your Apple ID account - Apple

Payment methods that you can use with your Apple ID - Apple Support

Change, add, or remove Apple ID payment methods - Apple Support

And finally, after setup, update the box to the current software version (tvOS 14.4). How to update your Apple TV - Apple Support