Car was repossessed in 2012 bank put it on our taxes as earned income. Doesn't the bank have to send a 1099

[DeniseF1]

Normally, the bank is required to file Form 1099-C and must provide a statement to the debtor. "Furnish a copy of Form 1099-C or an acceptable substitute statement to each debtor."

The creditor can  issue a 1099-C years after your repossession. The IRS says "a debt is deemed canceled on the date an identifiable event occurs or, if earlier, the date of the actual discharge if you choose to file Form 1099-C for the year of cancellation."  See page 5 here: https://www.irs.gov/pub/irs-pdf/i1099ac.pdf for what is considered an "statement to debtors".