Hello all, this is going to be quiet the long instructional article; however, if you enjoy what you read, thanks will definitely be a plus! I used to be a Platinum Powerseller on eBay up until last year. I was pushing through anywhere from 2000 to 5000 USD in volume a week and having the time of my life... I was suspended when a Chinese rival decided to go in under a new account and flag multiple auctions, which in return got me suspended... And Yes you can do that ... Anyways, follow my instructions below and you should be able to create a new eBay account without having to get a new Tax ID and all that crap everyone ever says... 1- If you are using the same computer you have used before, my recommendation is to clean it out. I would recommend wiping out the computer and re-installing your operating system, that way any cookies or spyware from third parties are indefinitly removed... 2- Change your IP address! Yes, you can't use the same IP address to log onto your new eBay account or you will be linked by their computers and shut down within 24 hours. Changing your IP address is vital, and most likely your only way to stay off their radars for the days to come. 3- After you have done both, signup with gmail. I use them because they disable images and that way eBay is not able to stuff your computer. 4- Use Mozilla and not Internet explorer... Make deleting cookies off of your computer your religion, as you will always need to do it to keep their third party cookies from sniffing your ass. 5- Go to your local Giant Gas Station and purchase a $25 VCC, or if you can buy a cheaper one on the net, get one as long as you are able to change the address information and name on it... 6- Go to your local post office and purchase a small 6 month PO Box, that should only cost you like 16 USD for that time frame. 7- Go to radioshack, and purchase a prepaid cell phone... Should only cost you 10 bucks and don't buy extra minutes. Now the signup process... 1- Go to eBay with your fresh new computer and new IP address... 2- Register under a fictitious name, never use your older name or anything even close to it. 3- For address use the PO Box address. 4- Now you want to sign up as a seller... So go through the process and for the credit card, add the name and address you used on the sign up and give them the credit card information. They will run the card to Verify your address and that should go through smoothly. 5- Now when you try to sell your first item, you will need to have either PayPal or a Merchant account... I highly recommend getting your own merchant account! Why? Because PayPal will ask you for your social security number within the first 2 months by limiting your account. If you give them that social, guess what? BAM your linked and your new account is shut down... 6- Sign up with a Merchant account. Now eBay will need you to fax them a Merchant account invoice. Anything that proves that this is your merchant account under that factious name... USE YOUR IMAGINATION to get around that, should be self explanatory what to do there ... 7- Get your Merchant account approved and start slowly! Don't start selling hard until you have hit at least 30 days and you have reached well over 25 feed backs! Sell stuff around your house, small stuff... Ship them fast, get that positive feedback... 8 When you list your first item, a phone call will be made to you to confirm your number. Answer your prepaid mobile phone, punch in the numbers they give you and GO YOU! Now if you want to use PayPal, you can do the same exact thing as eBay, but for the Bank account, you can use any bank account even if it is yours as long as it was never used in the past on eBay or PayPal... I know you will ask me: Well, won't they know it is me if I give them my bank account? NO, they can't, they can only have you verify it... Now you can use that PayPal account to purchase items from eBay with PayPal to gain some positives and in return always get paid with your Merchant account... If you do this correctly, you can be on eBay for the next 1000 years, even if you get banned... I am not giving you this information to conduct any legal activity... This is just for those who earn their living on eBay and lost their business due to the monkey's decision to ban you for no reason... Good luck!