Buyer left negative feedback and

[kwaigonegin]

I had a buyer who left me very negative feedback and he hasn't even received the item!!!

He falsely accused me of not accepting returns etc. so I looked up the tracking and it's only due to be delivered in a couple of days.

How can I be even accused of NOT accepting a return when he never initiated nor even received the item yet? 

He is also very belligerent stating I'm overcharging him ... that he found someone selling for cheaper.

Threatens to sue me and take me to court etc.

How do I deal with a person like this?

[ebooksdiva]

How do you deal with someone like that? Ignore them, the buyer apparently has you confused with another seller put that buyer in your blocked buyer list. 
Unless you have another account where you received negative feedback, I don't see any on this account.

[dbfolks166mt]

      First and foremost handle your response in a civil manner. It is possible the buyer has you confused with another seller. Remind him that he has not received the item you sold him yet. I checked a couple of your items and they are listed as "seller does not accept returns" which I assume you are aware is pretty much a useless policy except in the situation of a remorse return. 

     I checked your feedback and I do not see the negative of which you speak, did you ask eBay to remove it? 

[stainlessenginecovers]

No neg feedback on this account.

Was it removed?

Are you talking about another account?

Are you talking about 'messages' and not 'official' feedback?