Oh dear what a mess. Unfortunately you created it by not setting up a listing under your own profile. You should have set up a new listing under your profile when you took over managing the bookings.
It's not fraud for your former property manager to set the listing up under their own profile. Although it's bad practice and as a co-host I would never do this as I believe reviews and ratings should be allocated to the owner.
You should obviously be paying taxes for the income you earned both when you had a property manager and since. The co-host only pays taxes on their commission.
I suggest you set up your new listing today, close out dates in your calendar where there are bookings on the property managers listing. And go into the property managers listing and snooze the calendar so you don't get any further bookings.