I have purchased a laptop through eBay .. and I paid $1055 immediatly
... but I have never recieved the item ... I have called eBay, Paypal,
IFCC but no solutions .. paypal says the other party is guilty and
they tried to refund my money but all what they found in his account
is only $20 .. that person never respond to my messeges. ... what can
I do to get my money back?

As ebay does not have alot of protection for such a high priced item
that will leave you satisfied with the results. Well as they do have
his credit card you could always have a lawyer file a order with the
court to obtain his personal information then in which case you could
sue the individual.

PayPal Buyer Protection Eligibility
Your eBay feedback score is at least 50 
Your eBay positive feedback percentage is at least 98%
How is this percentage calculated? 
You are a Verified member of PayPal 
You use a Premier or Business PayPal account to accept payments 
You have a U.S., U.K., German, or Canadian PayPal account in good standing 

You may only file one claim per PayPal payment 
Claims must be filed within 45 days of the PayPal payment 
You may not file a claim if you are simply disappointed with the item
you have received. Items must be significantly not as described or
never received
You are limited to three PayPal Buyer Protection refunds per calendar
year. Beyond that, we are unable to guarantee full recovery of funds
Refunds issued on PayPal Buyer Credit transactions may apply towards
this limit. Learn more by reviewing the PayPal Buyer Credit Policy
You must be willing to provide information during the investigation
process. If we are unable to obtain the necessary information, your
case may be cancelled without a refund


https://www.paypal.com/cgi-bin/webscr?cmd=_pbp-info-outside



Fraud Protection Program
Under the eBay Fraud Protection Program, most items on eBay are
covered for up to $200 (minus $25 to cover processing costs). Please
note: the maximum reimbursement for any claim is $175. For example:

If the item price is $500, you are eligible to receive $175; 
If the item price is $100, you are eligible to receive $75; 
If the item price is $26, you are eligible to receive $1. 

http://pages.ebay.com/help/community/insurance.html

I have just lodged a claim on PayPal in respect a purchase I made on
ebay. This is the first occasion I have had such a problem.

I will let you know what happens.

As promised, I am reporting back on my first experience of making a
claim on PayPal.

I am delighted to say that it was straightforward, the telephone
support magnificent and my claim has been met in full.