I've read a few accounts here at DP from people that claim to have pulled it off.. But i've read a LOT MORE accounts of people that tried and got rejected, or did get a new account only to have it banned right before payment time. It's not a good idea to open a new account violating the rules right from the start.. You should either appeal your banning or move on to Plan-B ..
Easy to do, but not cheap. Create a LLC (limited liability corperation) and get your own EIN and register the AdSense account under it. Then you only pay taxes on the earnings for the company, not you. It will be a seperate tax entity. Costs around $600 at legalzoom to have them setup one for you correctly. Then make sure to follow the rules.
I think this is a valid method an LLC is in independent entity and if you use this to register it would not be considered registering for a duplicate account.
So far I haven't been banned, but then I haven't tried to do anything to get me banned. Yet, from what I hear, Google will pull the rug out from under you for just about any reason. Not sure if this is quite true, but Google is the 800 pound gorilla, ain't they?
Google is a $300 billion dollar Gorilla I guess it can do as it pleased. What we can do is to follow its TOS as closely as we can.
If you use a different name the social security number/tax id has to match it because eventually the IRS will inform google that they don't match.