What do I do if I'm been fraud on tax?

For this tax season I paid a guy that does tax $100 for my tax. He told me the tax he prepared did not go through online so he has to mail it electronically. He gave me and my spouse the trackin number which showed the document was received by IRS. He told us it will take 6weeks for us to get a feedback. We file the tax on february 22 but we haven't received our tax till today. We have made calls to IRS ourselves for 5 times but IRS says the haven't seen it at all. When we ask him to call IRS he tells is he will but doesn't till I grew tired of the game and file it myself on h and block block but I have asked him for my $100 refund since he didn't give me the service but he refuse to. He claims that his filling it electronically or maing it was the service in paid for even though i didn't receive it.