Are we on the hook for this error on an employee’s W-4?

Q: “We have an employee who is very upset because her W4 had been filled out incorrectly, claiming three dependents when she actually has none. The employee is claiming that the HR specialist (who is no longer working for us) filled out this information (and it does look like her handwriting). This employee has now resigned because she is so upset and I’m worried about where we stand legally regarding this?” – Anonymous, Pennsylvania