This is a bankruptcy proceeding. Each shopper is an unsecured creditor. Unsecured creditors are far down in the priority list as far as being able to get any proceeds after the company is liquidated. What assets are are they likely to have? Some computers, copiers, file cabinets? They probably rented the office. I fear that the proceeds from selling their assets will barely cover the costs of the bankruptcy administrator. Hopefully, I am wrong. I posted the following on a different thread.
Alas, as a shopper, you are an unsecured creditor (there are different classes of creditors). As an unsercured creditor, you are way down on the priority list when it comes to getting any money from the court after liquidation of the business. Unfortunately, this is not the first time that an MSC has gone bankrupt or disappeared and shoppers have lost money. Any money you actually expended can be claimed as a business expense. My understanding is that fees that you did not collect can not be deducted anywhere (my understanding is that a bad debt requires that you transfer money to the person/company first, and then they don't repay it). If they paid you on a pre-paid card and they took the money back or otherwise made it unavailable, then it might be a bad debt. But anything you can deduct only softens the blow since it is a deduction against revenue and is worth 25% or whatever your marginal tax rate happens to be for Tax Year 2015.
Some of you have felt sorry for their employees who were not getting paid. If they had employees, they are much higher in priority, and in many states, they were required to escrow a month or two of salary. Of course, they might not have done that. It is hard to enforce (no one is watching until it is too late). The Florida Wage and Hour Board (or whatever it is called there, hopefully Florida has seen fit to have one) will fight on their behalf. No one will fight on behalf of mystery shoppers who are independent contractors, and we are individually owed paltry sums compared to the unsecured creditors who will be hiring lawyers to try to get a piece of the liquidation proceeds.
Still, you should each file a claim with court. If you don't you will get nothing. If you do, you might get something. Having the court recognize that you are owed a certain amount as fees may even make them deductible against revenue, but one of the tax cognoscenti (like Dspeakes) will need to offer advice about this.
Shopping Southeast Pennsylvania, Delaware above the canal, and South Jersey since 2008