I have reviewed RFC2616. For a "406" it states:
Unless it was a HEAD request, the response SHOULD include an entity containing a list of available entity characteristics and location(s) from which the user or user agent can choose the one most appropriate. The entity format is specified by the media type given in the Content-Type header field. Depending upon the format and the capabilities of the user agent, selection of the most appropriate choice MAY be performed automatically.
But, I'm a little confused about what to return and how. For example, if I have a RESTful'ish resource that can only return JSON, and the accept header specifics that the caller only wants XML, how should I tell him that I can only return JSON?