You have taken the appropriate first step by filing a dispute and obtaining the results.
If you still disagree with the results of the reinvestigation that verifies the accuracy of the reporting, you have several options.
First, the filing of a second dispute on the same assertion of inaccurate reporting can be dismissed without any new reinvestigation as being "frivolous or irrelevant" unless the consumer presents some new information not previously submitted that supports a new dispute. Since you are asserting that the debt is not yours, you will normally not have any supporting documentation to prove a negative, so that is not the usual option.
Second is to ask for either administrative or judicial review of the finding in the dispute.
If you feel that the facts speak for themselves and you dont need further facts to support your postion, you can treat as a violation of the FCRA based on lack of a reasonable reinvestigation of your dispute by the CRA, or an investigation of the dispute by the debt collector.
You can file a formal complaint for violation of the FCRA with the CFPB.
Third, you can file a civil complaint for lack of a reasonable investigation by the debt collector or reinvestigation by the CRA of your dispute, thus providing the ability to compel the production of additional evidence by the debt collector, and a review and finding by a judge.
Fourth, in your situation, the inaccuracy in reporting is based on the assertion that you never authorized the asserted debt. Debt not mine assertions can be pursued as having resulted for possible identity theft. In such situations, if you are willing to put your assertion that you never had any debt with the named creditor upon which any collection can be based into the form of a sworn police report, you can submit that police report to the CRA and get the reporting blocked from your credit report without any need for verification or any input from either the asserted creditor or debt collector. See the sticky post describing the identity theft process in the upper section of the General Credit Topics forum for a detailed discussion of use of the identity theft process.
I would recommend as a next step filing a police report and getting the collection immediately blocked from your credit report without any need for any involvement of the creditor or debt collector. Afterwards, you can then pursue factual resolution of the matter via complaint to the CFPB or by bringing civil action for their lack of a reasonable reinvestigation of your concluded dispute.
