Alright once you guys are done with fighting here, read this.
For the OP :
Without knowing the reason for the ban it's almost like shooting in the dark.. New account , Clocking , IP Address, Domain name hosting cookies and so forth will make 0 sense until you tell us why you got banned at the first place.
Were you trying to use just coupons to advertise ? Or you had an legit business (No cranky stuff) and you think you got suspended in error or you got banned for billing address verification ?
IF you are not comfortable sharing here feel free to PM but tell what was the reason for the ban and we might be able to help.. If it was for a legit business and legit money was being spent Maybe I can get you back in business (We should talk in that case) but only if your shop you are saying is white stuff and you are not involved in any other bad stuff with Google.
If you just asking whether you can create a new account with same Domain name or not, then the answer is yes and NO. It again depends on the reason why the first account got suspended. If along with your account they suspended your domain as well , you will see ""Site suspended" msg in your ad.
Now you guys are free to argue on this and tell me I am wrong but that won't change the fact.
The ones who really wanna get serious On this argument are free to create an account , advertise a legit site and somehow (you know how to come on) get your account banned and I will run the ads for that domain again from a complete new account I create