There are two things you must absolutely do before opening any new account or you'll get suspended right off the bat:
1) Always change your IP address between account creations, either using dial-up, VPN or MAC address manipulation (avoid proxies).
2) Use new computer or create new windows user accounts so cookies are separated (clearly browser cache and cookies is not enough)
This is the bare minimum. If you skip steps or are too lazy, you will lose all the bank info forever and they'll forever be linked. Now your friend will never be able to use Paypal with his current bank account.
Buy the eBAY Stealth Book. Read it, read it again, and then read it a third time. Browser the forums, use the search function, and if your questions are still left unanswered, feel free to post them and we'll do our best to help you.
But before we help you, you have to help yourself a little. You burned steps and got taken down for it. Get back up, learn from your mistakes, and do it better next time. Forget about this one and move.
 | 
