I am sorry that I did not see your question until now.
For future reference, Just Answer allows you to request a specific expert.
When you have not filed taxes for this year or 2009, what you really mean is that you haven't filed for tax year 2009 or 2008 I think, since you usually file for the tax year during the first three-four months of the next year.
The first thing that you can do is to get all the paperwork that you have to reconstruct your records, and request any W2 forms form past employers that you had in 2008 and 2009. As you said, if you cannot contact the surviving owner, you may be able to reconstruct your income by using pay stubs.
You can call the IRS to tell them that you never received a W2 for 2009, and they can further assist you by trying to contact the employer. Here is information regarding this option: http://www.irs.gov/newsroom/article/0,,id=106470,00.html
If the above is not feasible, then you can request transcripts of income that was reported under your social security number for 2008 and 2009 (although 2009 records will not be available yet) and use these transcripts to reconstruct your income and taxes withheld for filing purposes. Here is a link to the form and instructions:
The problem with getting W2 information from the IRS is that they don't include state information. You may want to try the VA dept of revenue to see if you can get a copy of W2s filed with the state:
The IRS and state of VA can assess penalties and interest for late filing and late payment on the 2009 return. However, it may be possible that you are due refunds, depending upon your overall tax situation---for example, income and withholding, deductions, etc. If you do owe, you may request abatement of penalties due to hospitalization. This would be the form to use if it comes to that:
You are not late for this year, so unless you have a gross underpayment of tax there should be no penalties.