Profit Sharing/ 401K close out.?

I hope someone here can give me a little advice. My daughter has worked at the same veterinary clinic for 18 years. The doctor had sold the practice to another vet who is now running it and he is her employee. She has about $20,000 in an account he created. Employees that have left have been paid but something very odd is now going on. Since he sold the practice he says the account is closed, that makes sense. But other than a very basic statement last year there had been no paperwork. He says the account is now with the IRS. That makes no sense to me but I have never closed one so I don't know the process. My daughters last day is end of FEB. she is moving from FL to Colorado and would like to have her money before that time. Usually there is at least an attempt to roll it into another account or cash in but she has gotten no info. I've been telling her something is very wrong for months now but at this point she is sure if it. The doctor told her today that it may still take awhile. That really gave her a panic. She has worked for this man since she was 21 her first real job. He had been great to her, helped her, paid toward her education etc. so she really wants to give him the benifit of the doubt. She is getting the accountants info and will call him tomorrow. I'm not sure how much he can even tell her.

Any advice? I'd appreciate any insight that you can offer.

Thank you all.