I it possible to create a new Github account if old one was flagged?

Hello there, my friend’s account has been flagged for some reasons. So I wanted to know that if he can create a new account on github by making the old one remain flagged. He told me that he had contacted github many times but they refuse to give it back to him. So is it against github TOS to create a new github account if old one is flagged?

usually, if it is a mistake, they will allow him again, so maybe the reason is really that serious, isn’t it?