i would agree with @NCperson last paragraph. Amazon sees the products you receive as compensation for preforming the reviews. Despite what the IRS agent says I would agree with the assessment. this is somewhat like what happens to contestants on prize shows that win prizes like TVs Fridges, cars, trips, swimming pools. they get a 1099 and its for full Fair Market Value even if the item is worthless to them.
do what you want for tax purpose but if might help your position if you were to contact that agent too find out what code section exempts it from being income. Eventually you may be audited and the IRS or the courts will make a decision on the matter that will serve as a precedent.
