Just because they don't send one, don't think for a minute you don't have to claim it as income.
Regardless of any fine THEY would have to pay if they're audited - be more concerned with the tax evasion charge and penalties you will deal with if you decide not to claim it.
Stating you "never got one" will not protect you from hefty interest, penalties, or any other issues that may arise.
Claiming ingnorace won't help either ... consult a tax advisor regardless!
