Several days ago, I flagged as spam an answer (can't remember what Question) that read as follows:
Nice article.
Just visit
http://www.wordpressstop.com
for lot of articles related to Wordpress.
I just flagged another identical answer left to a new question (and discovered that the user has left this same comment to 3 total Questions).
I assume that, given the rep of the user, that this is a new account - so I assume that the previous account was banned/removed/whatever. But now it's back again.
What do we do about this type of situation? We only get a limited number of "flags", and I don't want to waste rep downvoting spam. Clearly this person intends to keep coming back, even if this new account is banned/removed/whatever.