However, if you know the owner of site B in real life (I can't believe I phrased it like that LOL) and have ever logged in to adsense (or even your google account) from her IP, or, vice versa, she has logged into Google from your IP address, then you might want to worry.

I would not contact Google about this for two reasons:
Firstly, sometimes the emails are answered by people who don't quite seem to understand a message, and they might take it as some sort of confession and ban you.
Secondly, it won't make any difference - they will either ban you or they won't and you can't do anything about it before the appeal.
If you do decide to ask them, do not identify the other account. make it a theoretical question.

But it sounds like you have nothing to worry about - I've never seen any indication that linking to a site banned from adsense was interpreted as being connected to their account.
Think about a regular everyday link. If a site stopped showing adsense, you wouldn't know if it was because they were banned, or because they found a better offer, or for some other reason stopped needing advertising.

Hope it helps!
Lea

I would not contact Google about this for two reasons:
Firstly, sometimes the emails are answered by people who don't quite seem to understand a message...

This is one of the most accurate definitions of the Adsense support team I have ever read. Perhaps Google could implement this is their job descriptions.

It may sound very negative but I have learned the hard way that communicating with Google is not always a desired option. Especially when you value your business. I only contact them if not communicating with them is very likely to lead to substantial damage.
In all other cases I rather let them be.

Otherwise, no, it doesn't matter. But I can't see the benefits of linking to a site Google has deemed unacceptable.