PayPal IPN fails with HTTPS SSL here are causes
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PayPal outgoing IPN communication has many https and ssl limitations which will cause IPN to fail if you use SSL on your store’s IPN url.
As of today 14 Aug 2014, PayPal outgoing IPN communications has the following restrictions. PayPal developer support provided this information.
PayPal doesn’t support sha256
PayPal doesn’t support DNS/SNI/SAN (wildcards are fine though)
PayPal doesn’t support TLS v1.1 or v1.2
PayPal *does* support SSL v2, v3 and TLS v1A caution…if you use a shared SSL server, the server might be using SNI technology. SNI (see above) is not supported by PayPal IPN and it will fail.
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