actually you could play dumb with them
dumb tip #1:
complaint that this ip address is not yours (download smac (spoof mac) and get yourself a new ip address, the one different than the one you are accused of), phone your isp and tell them there has been a mistake.
dumb tip #2:
tell your isp that you are subleasing your internet connection with your neighboor and that you have no idea who is using the file sharing crap. (a lot of routers have wireless technology, you could claim that you didn't secure the wireless connection and somebody else "might" be using your internet connection without your consent)
dumb tip #3:
tell them that your ip address has been spoofed by a hacker and that you have never using any file sharing programs in your entire life!!!
dumb tip #4:
tell them that your computer was undergoing repairs at some shop and there is no way you could have been using the p2p at the time of your alleged "file sharing", produce some receipt from the shop to prove your innocent
just BS with them and bug them until they are tired with you.
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