What should an employee do if his employer withheld Illinois state income tax from his paychecks, and this was reflected accordingly on his W2, but the employer did not actually remit the funds to the state? The employee has since received a delinquent notice from the IL dept. of revenue (including penalty/interest due for non-payment of state tax). Does this employee have any liability/responsibility, or can he just direct the state to deal directly with his employer for payment? Would appreciate feedback. Thanks!