No questions.

Purposely failing to report income to the IRS is called "fraud." Bad things happen to people who commit fraud. Bear in mind that the IRS knows that you got this distribution, so if you don't include this on your tax return it's only a matter of time before they send you a nasty letter demanding payment of (a) the income tax due on the distribution, (b) the 10% early withdrawal penalty, and (c) interest due on the late payment of taxes. That's best case. Worse is they could also impose additional penalties for your fraudulent filing.