Incorrect 1099-K received

I received a 1099-K from eBay for an an account I don't have, and sales I did not make. The 1099 came to me personally, under my social security number. I locked down my credit files with the credit bureaus, and there is no other issue related to identity theft of any kind. EBay is refusing to correct the issue, as that is the info they had at the end of 2022 in their files, even though it was not me and I never received a cent. How do I deal with this on my taxes as the $46,992.52 has been reported to the IRS as income.