I just found this on Skip Mc Grath site. What do you think guys?:
"A corporation is considered a separate person under the law. So step one is to form an S-Corp or LLC. I use My Corporation.com. They charge as little as $69 for a basic LLC. Plus you will have to pay a filing fee to your state. Some states such as mine charge a really high filing fee. Here in Washington State it costs $200, but Nevada is only $75, so that is one option since you do not have to live in Nevada to have a corporation there.
Next you will need a new email address and a physical address. The email address is easy. For a physical address you want to just rent a box in one of those mailbox franchises that exist in almost every town. (There is another advantage of this. The mailbox place is a commercial address. When you have goods shipped to you, it is cheaper to ship to a commercial address than a residential one. This savings can easily pay for the box rental).
Once you get a commercial address, you will now need a bank account and Visa card in the name of the business. Just take your articles of incorporation to your local bank, open an account in the name of your business (your LLC name) and ask for a Visa Debit card for the account.
Now you just need to do one last thing. Both Amazon and eBay log your IP address, so you will need to change that. This is very easy. Before you go to bed, simply disconnect your computer and your modem from the Internet and shut them down for at least 8 hours. When you reconnect them the next morning you should have a new IP address. That will work 90% of the time. If it does not, go to this link for further instructions:
How do I change my IP address?
Now you should be ready to apply for a new account. Just one more thing; when you name your corporation or LLC, use a name different than your own. If your eBay account was in the name of Susan Jones, don’t name your LLC: Susan Jones, LLC. Your LLC doesn’t have to be named after you, you can pick any name you like that isn’t being used by someone else. ( My Corporation also has a free business name search).
Side Note: A lot of eBay and Amazon sellers use LLC to incorporate, but I spoke with a CPA who is of the opinion that you should use a corporation if you want to hide the ownership. There is not much difference between the two in terms of tax treatment. When you form a corporation it is a C-Corp, but if you file an S-Corp election with the IRS you will be treated the same for tax purposes.
One of my readers came up with the following. I am not sure if all of this is necessary, but if you want to be really sure you can follow these additional steps. Here is her advice (unedited)
The secret to reopen your account is to change everything. It is not that expensive but will cost you some money. Here are the steps to take:
1. Open a new cable or dsl account; this will give you a new IP address.
2. You will need a new telephone number that Amazon doesn’t know about
3. Next, use a cheap online lawyer to open a corporation and make a family member the signing officer with their
name on the bank account. Anyone can be a signer/officer of a corporation and be on the bank account but not
really own the company.
4. Now here is the key, buy a new computer, like a dell laptop for $250 and use it to access your Amazon account.
Amazon will read the computer information and so a new computer is key (some claim you can Reformat your
hard drive or restore it to pre-Amazon days. Amazon plants permanent cookies on your drive that even a new IP
will not cover-up.)
5. Then open the new Amazon account under the company name and use the new bank account. Use the visa debit
card they give you at the bank.
6. Last use a service like fillz.com so you can access your account from anywhere without worrying if Amazon will shut you down.
This way you only log onto Amazon to do customer service.
They track via IP address, ISP and MAC addresses, so library computers, used computers, etc are all big no-no’s. SOMEONE WHOSE ACCOUNT GOT SUSPENDED COULD’VE USED ONE OF THOSE COMPUTERS. They also search for similarities in usenames, passwords, names, addresses, feedback wording, etc.
PS Multiple accounts means not only yourself, but anyone you share a computer, an IP address, a physical
address, a bank account and/or a credit card with. As I said–they are WAY picky.
2. Change the MAC address of your LAN card (OR GET A NEW ETHERNET CARD.And better to use win98 than
XP (they take too much information from your computer with XP), and much better to use other than windows.
3. Only 1% of suspensions get reversed.
That is a lot to do, but if you really want to get back in business, that’s what it takes. You might wonder if this is being dishonest. Remember what I said at the beginning – A corporation or LLC is a separate person under the law. Amazon or eBay may not feel that way and still try to ban you, but in that case they are in the wrong –not you."
Listing same inventory with new seller account? 
