who should pick up this bill? re: late w-2

Quick rundown: Let's say I worked for Company A and they get bought out in Jan./Feb. by Company B. The following year Company B sends out w-2's saying that the employees won't get w-2 from company A b/c of an agreement with the buyout and that all income is included in the w-2. Fast forward almost 2 years later and Company A sends out a w-2 to it's former employees saying that due to a miscommunication this income wasn't originally reported to the IRS, but the employees now need to amend their returns from 2 years ago.

So my question is... should Company A pay for the amended returns (cpa fees, penalties, interest)? I don't expect anyone to pay the tax that I owe, but between having my CPA amend the return and having to waste my own time (couple hours and counting) trying to get the IRS to drop the penalties & interest, this has become a headache that is costing a couple hundred bucks that I'd prefer to spend on something else. The reason it really chaps my arse is that when the inital w-2s were sent out, I noticed it seemed low and brought it to their attention (company A). They assured me it was supposed to be taken care of. Of course this conversation happened verbally and I wish I had done it via email.