The ways you can spend a UTXO are limited to what its output script allows, constructs available for other script types are not transferable. So no, you cannot spend a P2PKH UTXO using P2TR rules.
If you've heard of “wrapping” P2PKH in P2SH, this may involve using the P2PKH. scenario (OP_DUP OP_HASH160 <public_key_hash> OP_EQUALVERIFY OP_CHECKSIG
) as a P2SH redemption script instead of a simple exit script (transaction example). It's possible, but not useful, since there's no reason to hash the key and not use it directly. You can do the same thing with the P2TR script path (transaction example), but again, not useful.