[dittygari]

yes, if your appeal is unsuccessful, what you can do is install TEAMVIEWER (free for personal use) on both your computer and your brother computer, and then connect to his computer to do the new account opening, etc.. Simply so you don't have to go to your brother each time. But in the end as I said I believe now, we can't hide, it's like a small kid hiding behind a tree but we can see him hiding because the tree is too small. :-)
I think the account in your company name, with the payee name being your wife, would be nice.
Of course if you don't know WHY you've been banned, then putting adsense on the same sites as before is likely to produce the same result..
You need to have a little idea about why you've been banned, otherwise it is impossible to correct the issue.