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I also got a 1099-K out of the blue that says I received over $46k!  I sold a few personal items on ebay and received less than $1k.  They've removed every capability to speak with a human at Paypal unless they call you.  Even customer service people responding to message center keep sending me old links to "Call Us" that don't work!  Even the customer service reps don't realize that Paypal has disabled all the "Call Us" links that generate a one-time passcode.  It's also impossible to reach a human or leave a message when you call them.  All voicemail trees end with information that directs you to contact them online.  I received a response in the message center and a case has been created, but nothing has been done for weeks on that case.  I've also sent a certified letter, and no contact from that either.   I did receive a call from an empathetic foreign customer service rep that escalated the case, but still nothing.  I'm about ready to start filing complaints with every state and federal agency that will listen, including the FTC and state attorney general.  I do NOT want the IRS to scrutinize my return, and I do NOT owe taxes on $46k!