I used an old PayPal account on my listings. This paypal account does not exist anymore, however buyers have been paying for their auctions to this account. Where is this money going? I need to refund money but cannot access this PayPal account.
If the PayPal account doesn't exist anymore, the money should be sitting in "unclaimed" status.
Add that old email address to your current PayPal account and you should be able to claim the money that way.
Only if they still have access to that email account to verify it. Otherwise I believe they can call paypal and have them add it if they can prove it was yours.
