PHP programming forum. Ask questions or help people concerning PHP code. Don't understand a function? Need help implementing a class? Don't understand a class? Here is where to ask. Remember to do your homework!
If you're using something like UW vIMAP then you just need to create a bunch of files. If you're using standard IMAP you'll likely need to create actual *nix user accounts. There are magic tricks you can do with a system_filter but your question is qay to general to provide this kind of information. You'll need to elaborate on your setup.