Retirement tax questions

As per custodian company when you close the account you agree that we send you 1099 and last known value as your original investment- I requested them several times when I agree it is common understanding you reported my original invested amount on line 1 but you listed on line 2a which indicate I received entire 100k while in reality I Lost entire amount.

I am planning to enter 0 on line 2a and if IRS sent me notice I can submit proof that I have not received any money.. Because sometime maybe IRS system does not catch and it will go through ...