The eBay guide is good for creating new accounts, and I've tried to talk about the many ways eBay uses to try to link you with another account. If you don't follow the steps 100%, you run the risk of being found out. They're not easy steps, but doing them right has saved a lot of people. The only problem is if you go back to your old habits. Selling the same items eBay tells you not to sell, you run the risk of being suspended as well.
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