You are saying you never got your stimulus and the IRS is saying that they sent it. You both may be right. Some people received it on a credit card and threw it away because they thought it was junk mail. Some people had a check mailed to them and the check was stolen. Some people got the money deposited to their checking account and never noticed it.
What you need to do now is trace what happened to your stimulus money. Contact the IRS, ask if the stimulus was sent to you, and then ask to start a trace on the payment.
