No. HR's excuse is not acceptable to the IRS. They are required by federal law to have mailed you a W-2 by Jan 31st. Looks like you'll just have to ride them, or get your lawyer to ride them and make them do that dirty, filthy, unspeakable four-letter word and WORK to get you your W-2 my any means possible. (mail, e-mail, fax, etc.)