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"My client's son's employer won't give him one."
Meaning they won't give him a duplicate?
Or they treated him as an independent contractor and gave him a 1099?
Or they did this under the table and gave him nothing?
Tell the son's employer that you will be calling the IRS to get the W2, assuming it was reported.
He never received the first W-2 because of where he was remotely, and will not send him a duplicate.
Have the son request a Wage and Income Transcript from IRS https://www.irs.gov/individuals/get-transcript
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