Assisted Desktop Payroll problems

Intuit Assisted Payroll could never run our payroll due to "inconsistent data when sending payroll" and opened an "investigation" which was never responded to.  After 16 hours of wasted time, the service was canceled.  We have now been charged a fee but when asking for a refund of the fee and tax money that was taken but never paid to IRS, I have been told that "because your account is canceled, no funds can be returned".  I protested so was offered the $49 set up fee to be refunded, but I NEVER PAID A SET UP FEE.  It was free with the promotion of 3 mos at $38 per month plus the check fee.  Our checking account was debited $109 after the tax funds were also debited.  This is the worst service I have ever seen with Intuit and I am now wondering what is going on?  I cannot recoup my fee for the hours spent (just added on 1.75 today!) but would certainly like to see the full $109 + $37.18 refunded.  What recourse do I have for my client?