I received a 1099 - Misc back in January from AmEx for a prize I won from them. I went quite a few rounds with them over the FMV on it but they wouldn't budge.

I considered putting in my own adjustment but then decided that it wasn't worth the extra scrutiny from the IRS (not that I've ever knowingly done something wrong on my taxes but I doubt if I have kept copied of my relevant tax documents for longer than the past two years). So I filed and paid the extra $156 in taxes. My tax return was accepted and I received a refund.

Well, I just got an e-mail from AmEx letting me know that because of all the consumer complaints they are sending out new 1099's with the lower prize values. My question is how do I go about getting the extra $156 that I therefore overpaid in taxes? Is it just a 1040X? Is filing this going to be tantamount to waiving a huge red flag that says "please audit me"?