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I think sending a letter would be good to cover yourself. Sorry. That's an awful situation.
Thank you. Would you recommend reaching out to a lawyer to have them review the letter?
Perhaps there are things you don’t understand.
Could you elaborate? I just don’t want to be identified as someone who had actual knowledge that the company had not paid payroll taxes and chose not to pay them
I'd just be sure to document any notification you send so that you CYA. Unless you're unhappy otherwise. Then, just move on.
I experienced this with an employer. They did not care when I brought compliance issues to their attention. I documented my efforts and their responses (basically I should take no action) to cover myself.