Seller has told me that he does not have the item that was purchased.

[lmartina5859]

Three (3) days after my purchase, the seller informed me that he no longer has the item that was advertised and purchased.  And, because of the response delay, the Epic workflow does not allow for a refund request.  Seller is not responding to my questions, nor has he attempted to find & ship an identical replacement. 

How/ where do I go to contact eBay to report this seller and to get my refund?

[kensgiftshop]

A day after the estimated delivery date Ebay gave you, open an Item Not Received case.
Go to your purchase history and click I didn't get it in the menu next to the item.
The seller will have 3 days to provide a tracking number showing it was delivered or refund.
If they don't, return to the case on day 4 and ask Ebay to step in.

[mtgraves7984]

Too bad that your seller won't cancel the order as Out of Stock as that would get you an immediate refund.

Your next move is just as @kensgiftshop has advised. Good luck.

[janet9988]

You don't need to ask the seller for a refund. That allows them to get away with not following through on their sale.

 The seller is in 100% control of offering a refund when they cancel as out of stock.

[simba6]

Par for the course around here.   Your seller does not want to refund as an out of stock case as that will get them a serious NPS defect.    As stated, wait one day past your given delivery date. If it's not arrived, file an item not received case.  You can also leave feedback.    Do not request to cancel the order as that would allow your seller to  " weasel out " of it.