Complaint sub-issue: Credit card company isn't resolving a dispute about a purchase on your statement

My complaint concerns Citibanks abetting of fraud committed on my debit card through their failure to provide an adequate, or timely appeals process. I made a complaint with Citibank in XX/XX/2020, sent a formal appeal letter on XXXX XX/XX/2020, and have made several phone calls following up on the status of this matter since then. I have not heard anything back from Citibank. Citbanks failure to provide an adequate fraud investigation, dispute resolution process or adequate note taking of customer communication has resulted in its abetting of fraud on my bank account. 
The following information outlines my complaint : On XX/XX/2020, {$200.00} was fraudulently removed from my bank account. On XXXX XX/XX/2020, {$510.00} was also fraudulently removed from my bank account. On XXXX XX/XX/2020, the {$510.00} was returned. Both were XXXX transactions. ( see supporting information in attached letter ). 
On or around XXXX XX/XX/2020, I made a formal complaint to Citibank about the fraud, and Citibank returned {$200.00}. Since XXXX XX/XX/2020, I have not received any phone calls, or written letters asking for information about the fraud. 
On XX/XX/2020, I received a letter from Citibank advising that they had completed their investigation and as a result of adverse findings against me were debiting {$200.00}. Citibank never contacted me about this investigation. If they had done so, I could have provided supporting evidence to demonstrate fraud had been perpetrated against me. The investigation included information about the use of a XXXX account registered to another person and the IP address used which does not correspond to my suburb of residence, and I was in another state on the date of transaction. I provided evidence of this in my letter to Citibank ( see attachment ). 
On or around XXXX XXXX, I telephoned Citibank who advised that I needed to send a formal letter of appeal. 
On XXXX XX/XX/2020, I sent a formal letter of appeal with supporting information demonstrating that : I did not have a XXXX account in my name, I had not been in Illinois when the transaction occurred, that the address listed on the transaction as mine was not correct. ( See attachment which also includes correspondence from Citibank ). 
Since XXXX XX/XX/2020, Citibank has not contacted me about my claim. 
On or around XXXX and XXXX XXXX, I called Citibank for an update on my claim. They advised that they would escalate the matter, file a dispute, and that I should receive confirmation of the appeal in 7-10 business days. 
On XXXX XX/XX/2020, I contacted Citibank as I have received no correspondence from them confirming of my appeal. On XXXX XX/XX/2020, I called twice and was unable to speak to customer representatives as their system was not working. 
On XXXX XX/XX/2020, I called for a status update, and as I had not received a confirmation letter. In phone call XXXX, I was advised that there was no record of my telephone conversation on XXXX or XXXX XX/XX/2020, and that no appeal process had been commenced. I was advised to resend the original letter dated XXXX XX/XX/2020 ( which I have still not heard back from ). 
I am hoping that Citibank can finalize my appeal. I have waited more than 5 months to hear the outcome of my letter. I am complaining about the inadequacy of their initial fraud investigation ( where I was denied natural justice as I was never contacted ) and the subsequent appeal where I have received no communication in over 5 months. The fraud process and investigation is clearly inadequate, and is abetting fraud itself, as the supporting information that they provided to me in a letter dated XXXX XXXX ( see attached ) indicates that paypal ( acting as Citibanks agent ) contacted the fraudulent XXXX account rather than me.