You don’t claim as income something which is not income. There is no question here. It doesn’t matter if the bank report it. This is not his money. Google won’t

You don’t claim as income something which is not income. There is no question here. It doesn’t matter if the bank report it. This is not his money. Google won’t 1099 you for money they shouldn’t have wired you. I mean technically if they fill a 1099 for this, the money is yours. Congratulations, you are now 250,000$ richer and owe back taxes to the IRS.