| What is the doctrine of constructive receipt?
This is perfectly reasonable for your employer not to issue any W-2 in 2007 for wages paid in 2008. The reason is the "Doctrine of Constructive Receipt".
What matters to the IRS is when the wages were physically paid and not when they were accrued. The IRS is requiring employers to report on a cash basis and not accrual basis. Thus, only what has been paid in 2007 is a reportable tax event and warrants a W-2.
Since you were not paid in 2007, no W-2 is required by the IRS and so none is issued to you due to the fact that constructively "you had received the wages in 2008." | 
