Where would I file a complaint about late W-2s?

I haven’t received W-2’s yet from a company I used to work for. Talking with a few former coworkers from that same company, it sounds like no one has received them yet. Response from the higher ups was a surprisingly snotty “You’re going to have to wait”.

I’ve decided to complain (along with dozens of others) if the W-2 is postmarked after January 31st. Thing is, I don’t know where to file it. Where would I go for something like that?