Same here.  The more I think about it, I think the "correct" answer is also the "silly" answer:  File a 1099-B for the nominee distribution.  They must check to see if nominee distributions have been reported, right?  Especially with people who are still alive?  Has anyone received a CP-2000 for income properly passed on with a 1099 nominee distribution? 

On second thought, has anyone seen a CP-2000 for any reason in the last couple months?  I'm sure they'll be back eventually, but probably with a $25,000 tax threshold for a while.