Any income tax return should include all income that was received and reported to the taxpayer. Unemployment income is reported by the state which paid it and that state is required to furnish a correct Form 1099-G to the taxpayer. The amount in box 1 of Form 1099-G is what needs to be reported on Form 1040. If the IRS has different information they will send a letter to the taxpayer indicating the discrepancy. The taxpayer would respond to the IRS by furnishing a copy of the Form 1099-G that they received from the state and reported on their income tax return.
Here are some resources for dealing with the IRS:
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