Players should expect to have their bans reversed.
Tag: VAC
Valve Drops 40,000 Accounts In Mass Ban

It may not surprise you to learn that Valve bans thousands of Steam accounts every day for cheating, between two to four thousand VAC bans and just as many game bans on a daily basis. A website that tracks and estimates inventory value determined that a total of $7,387 in items were taken out of the market along with the banned accounts. This makes for the highest ban day in Steam history, by a long shot.
In case you were wondering about timing, the bans were laid down right after the end of the latest Steam summer sale. VAC bans will extend to all accounts that share the same phone number and will ban that phone number from being reused for three months. In addition, players will be unable to move items from VAC banned accounts, meaning those expensive weapon skins are now permanently stuck to a tainted account.
(Source: VAC Database)
VAC Bans Will Extend To Accounts Linked By Phone Number

(Editor’s Note: The article incorrectly stated incorrectly that the ban on associated accounts lasted three months. The ban on the phone number itself lasts three months, the ban on accounts is permanent. Thank you to Matt in the comments for correcting our mistake.)
Imagine a world where cheaters use burner phones to mask the identities of their individual Steam accounts, not unlike drug dealers, because just such a scenario could become more prevalent with a recent policy change at Valve.
Presently, if you are caught cheating in a VAC-protected game you are banned from VAC-enabled servers on that game. But what is stopping a person from buying Counter Strike: Global Offensive when it goes on sale for fifty cents (or whatever low price it hits during seasonal sales) and stocking up on 10+ accounts? Or Team Fortress 2 which is free to play? Nothing, and it is a noticeable problem in both titles.
Valve is taking on the issue two-fold: The first is to institute a matchmaking system for Counter Strike: GO that only links players whose accounts have phone numbers attached for two-factor authentication. The second is to ban any Steam account associated with that phone number if one of the accounts cheats. The bans on associated phone numbers lasts for three months, during which the number cannot be applied to any other account.
The benefit is that it is effectively impossible to buy a new phone only to find out too late that the guy who held the number before you was VAC-banned and still on probation.
(Source: Engadget)