I think this is worth another reply to the state.
I would reply that the company is no longer in business, therefore I cannot get a statement from the employer much less on their letterhead nor can I get the defunct employer to verify any Illinois source income.
I would encourage the state of Illinois to check their own tax records to see if the company is still in operation; if it is not, then you (the state) will understand my reply.
Be nice but firm. Remember that the people in state offices like to reply with standardized pre-printed forms, so you have to be firm to get them to actually read what you said.
Then, at the end, nicely ask them to reverse the income back to your original filing.
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