Ebay-Paypal New ID & account needed!

Hello, I was a seller on Ebay. I ordered a bunch of unlocked cell phones from a Chinese source that in turn ripped me off and cost me 1,000's of dollars. The cell phones were never delivered. My rating now on ebay is no good. Can anybody get me a new ebay/paypal account with full ebay capabilities. I'm lookinf for someone and or a company that can get me back on Ebay ASAP! I'm not looking for how to ebooks. I want someone with the know how who can do the work for me. I will explain further if you can do this.