Hi Steve. EGOL would be the expert on this question for sure. And just to clarify it was only a site that triggered removal and not you as an individual or company? Beyond that, here's the official guide on how to get a site reinstated based on appeal:
We're always willing to work with you to resolve any issues you might have. If you feel that this decision was made in error, and if you can maintain in good faith that the invalid activity was not due to the actions or negligence of you or those for whom you are responsible, you may appeal the disabling of your account.
To do so, please contact us only through our appeal form.
Once we receive your appeal, we'll do our best to inform you quickly and will proceed with appropriate action as necessary. Please understand, however, that there is no guarantee that your account will be reinstated.
Once we've reached a decision on your appeal, further appeals may not be considered, and you might not receive any further communication from us.
From: https://support.google.com/adsense/answer/57153#q2 Chances are you've already tried this and the appeal was rejected. Did you go over each and every point of their reasoning behind invalid activity? Did you go full kimono? You could try once more but I'd preface that as FINAL appeal and then let it rest and look for different advertisers.
If you do pursue linking the old, banned account to a new one, you'd probably run afoul of, "My account was disabled for being related to another disabled account. Can you tell me more about this relation?" from that same page... Good luck!