Unfortunately, amending your return is not always the best way to respond to IRS correspondence. Sometimes amending is not the solution at all. To appease the IRS the best way to respond would be by writing a letter to the IRS explaining why you did not report the 1099-K. Your response would provide the IRS with an explanation why you did not report the 1099-K as you sold personal items at a loss. Provide them any proof you have to support that these items were personal and information on when you purchased, what you paid for them and then apply the amount you received to demonstrate that there was a loss on the sale. I might go so far as to say that you are not in the business of selling items on eBay and the only things you sell on eBay are personal items.
Because you received the 1099-K it appears to the IRS that you have a business of selling items on eBay.
Please read this TurboTax Help Topic for more information.
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