I think they are just protecting themselves. The IRS requires that, in order to rely on any type of tax advice given by a professional, certain requirements must be met. So, to me, it looks like Amazon is just giving this notice to state they are not assuming the role of a tax professional and they are not providing tax advice.
For them, this insulates Amazon from someone claiming that they relied upon an email from Amazon.com when making a decision that somehow could affect their taxes, or how they are reported.
When it comes to taxes, you should only be relying on the advice of a tax professional (a tax accountant who is a CPA, or a tax attorney) anyways.
Any other meaning this may have, I do not know.
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