I can't set up a new itunes account - says I already have one

When I try to establish a new account with my email address, it says I already have one.  When I say I forgot my password and request an email, the email is not received.  When I answer the security question (my birthday), it says it fails.
How can I reset the account/email address so I can use my email address to establish a new account?
Thanks.

If you mean iTunes libraries or computer user accounts, just create one. To make a new iTunes library on Windows, launch iTunes with the Shift key held down and choose Create Library.
If you mean iTunes Store accounts, click here and request assistance.
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