2 PP with same names, do they combine incomes for tax purpose?

[Bingo]

If I have 2 PP accounts with the same names for 1 Ebay. Each has $15k/year. When I file tax, does PP combine incomes of these two accounts as 30k so I will have to pay tax? OR they separate each one and I can avoid paying tax?
Thanks.

[GreenBean]

Taxes can not be avoided.

Nor does the forum give tax advice.

See a tax professional.