Hello and welcome and thank you for using Just Answer.
It is very clear from your question that the previous employer who deducted / withheld taxes did not pay to the IRS. This is a criminal act.
Employers must report income and employment taxes withheld from their employees on an Employer's Quarterly Federal Tax Return (Form 941) and deposit these taxes in full to an authorized bank or financial institution pursuant to Federal Tax Deposit Requirements. Employers are also responsible for filing a FUTA return annually, and depositing those taxes.
The best thing would do do when the employees who are concerned that their employer is improperly withholding or failing to withhold federal income and employment taxes should report their employer by contacting the IRS at 1-800-829-1040.
Also, if the above number does not help, you can contact your local IRS office with this. This is certainly a criminal act by the employer and IRS does not take such acts lightly. This will also help you recover your money from him.
You can find your local IRS Office HERE
I am sure this would help.
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