Illinois like every other state has its share of problems. But, it also happens to be the home for one of America's top 25 richest cities for 2024 and it's a great beach town, too.
Either way, just like the IRS says, don't panic! If you try to take care of it, you won't get in trouble. Just ignoring it and not even making an attempt, that's what'll get you in hot water.
I don't feel bad about giving away a half broken fan, but I WOULD feel bad about trying to charge someone for a half broken fan. Even if the important part was working.