A few documented successful appeals on the Internet point the right path of an appeal being:
Provide evidence that you are not at fault for the invalid clicks.
Write professionally.
For point 1, it is very hard for a webmaster to prove that he’s not at fault. Some suggested offering server logs, tracking and analytics logs, and any other useful information, which can use to determine if your account got click-bombed or not. The fact is that Google is at the know-it-all position. They have your AdSense account login trace. They know which ads and which IP clicked to ads. They know how long the visitors stay on your site before clicking an ads (the time difference between the ads being served and clicked). They also have the statistics of returning ads clickers and ads clicker distribution (one city, Internet cafĂ©, etc.) When Google says “thoroughly reviewing your account”, their computers have done so. It’s unfortunate that Google is big-brothering the webmasters and web surfers. But this is Google’s business.
So, on the appeal form, the following fields are most critical.
What is the source of your site’s content?
How do users get to your site? (How do you promote your site?)
How many people are involved with the administration of the site?
Think it through in your case, and write convincingly.
There are a few good pieces of advice on the internet regarding writing a response email. They serve as a good reference. But, you’ll have to be creative with the appeal form.
Cristian Mezei at SepPedia has a comprehensive guide regarding how to appeal, with templates.
Stason.org: “How to Bring Google AdSense Down” Or “You are Guilty but We will not Tell You Why” and “How to Resurrect Your Google AdSense Account“.
Above all, good luck. And do let us know if you’re successful.
http://adsenseaccountdisabled.org/how-to-appeal/