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January 30, 2020

First, verify with your bank that the money has, in fact, been deposited into account twice, and that the depositor was the IRS.

If this is confirmed, contact the IRS immediately.  You can use the contact information found on the IRS' Let Us Help You page.

If this truly is a double deposit, you should avoid spending the money, at least the amount of one of the deposits.  If you spend some of the erroneously-deposited money, you'll have to not only pay it back, but possibly pay interest, as well.