I just got an e-mail from a client that had received a CP2000 about two missing W-2s from their 2013 tax return Looked up the return, checked copies of W-2s, not there. Informed client I had no copies of said w-2s and they did not appear to be on the return. It looked to me like they owed the tax. Just got a subsequent e-mail from client, I don't have W-2s but know I worked there, guess I will pay the tax, P & I. Good end to story.