http://pages.ebay.com/help/contact_us/_base/index.html
I think this might work:
The selections are:
- Report problems with other eBay members
-Fraud concerns for buyers
-Report a listing you think [sic: know] is fraudulent (you didn't bid)
The next page that comes up after clicking on Continue has an e-mail link; clicking on that puts one on a login page, so if you are not an ebay member, you may not be able to complete the complaint procedure.
Like Yahoo, another company known for its shenanigans, eBay does not have a generic direct contact e-mail address, at least one that I have been able to find!
By the way, I often print out such examples of wrong-doing on eBay in the event that eBay someday tries to do anything against me for whatever reason (not that they should, mind you!), I will have ample documentation to show a court that they have not enforced rules in the past and therefore blah blah blah ...

