This happens quite a few bit, you would be surprised to learn. The IRS would accept "Form 4852
" that serves as a substitute for Forms W-2, W-2c, and 1099-R and is completed by taxpayers or their representatives when (a) their employer or payer does not give them a Form W-2 or Form 1099-R, or (b) when an employer or payer has issued an incorrect Form W-2 or Form 1099-R. According to the IRS instructions, "this form should be attached to income tax return."
I suggest that you advise your friend to have an accountant help him to fill out this form and attach it to the tax return.
Please click on the link to access this form online. http://www.irs.gov/pub/irs-pdf/f4852.pdf