I need to amend and add income to my 2006 taxes. I chose not to add this income but now the IRS wants me to amend it.

Not sure what your question is. Did the IRS send you a letter, indicating what they believe the corrections are to your 2006 return, and the amount you owe? If so, do you agree with what they are saying? In that case, you do not need to amend your 2006 return - just sign in the appropriate place on the response letter, and include a check for the taxes owes.