Found this on IRS web site....
How do I get my W-2 form from a company that went under last year?
Wage and Tax Statement (Info Copy Only)
If you need to file a return for the most recent tax year and you have not yet received a Form W-2, try either calling at the last known telephone number or send a self-addressed stamped envelope to the last known address. Even though the company has gone out of business, they might still be having their mail forwarded. Because the company "went under," it may be in bankruptcy. If the employer has not furnished Form W-2 to the employees and all the company assets, including payroll records, are currently part of a bankruptcy estate, the bankruptcy trustee should issue the Form W-2 in connection with wage claims paid by the trustee. Contact the bankruptcy court for the name of the trustee assigned to the bankruptcy case.
If you are unable to obtain a copy of your Form W-2, contact the IRS after February 15th of the following year and a representative will take a Form W-2 complaint. Form 4598, "Form W-2, 1098, or 1099 Not Received, Incorrect or Lost" will be completed. A copy will be mailed to the last known address of the employer and one to you, along with a Form 4852, Substitute for Form W-2, Wage and Tax Statement , or Form 1099-R, Distribution from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
If it has been nine months or more since the end of the tax year, the IRS may be able to provide you with a transcript of the Form W-2 filed by the employer with the Social Security Administration. Call (800) 829-1040 or (800) 829-3676 to ask for Form 4506-T, Request for Transcript of Tax Return. If you filed a return with the original W-2 attached, but now need a copy, you may order one from the IRS with a Form 4506, Request for Copy of Tax Return.