Yes, the IRS can and often does assess multiple penalties for the same year if different types of mistakes were made. They aren't penalizing you twice for the same error; they are penalizing you for different, separate issues. The IRS has several distinct penalties, and it's common for more than one to apply in a single tax year.
So, if you were garnished for one penalty (say, failure to pay), and later received a notice for another (Accuracy-related), it’s not a duplicate—it’s a separate issue.
Review the IRS Notice Carefully
Dispute If You Believe it’s an Error
@Jasminc88 Thanks for the question!!