1099 DIV shows the dividend payout to shareholders from the profits of a company.
1099B shows capital gains or losses. So it will state the cost price and the selling price ( proceeds ) and the difference is the capital gain.
So it is not double taxation in a sense that 1099 DIV is a dividend which is given from the profits of a company to its shareholders while 1099B shows the the cost you paid to get that mutual fund and what you sold it for and the difference is the capital gain/loss.
