TurboTax accounts cannot be merged. For tax year 2024 use the same TurboTax account you used to complete and file the 2023 tax return.
Tax penalties are assessed by the IRS if you have failed to pay the taxes owed by the due date of the tax return. And that you failed to file a tax return with taxes owed by the due date of the return.
If this does not apply to the tax return you filed for 2023 then there will not be any penalties.