Two different Google Adsense account different name sama address same IP address but two different payee names risk free no duplicates Google Adsense account. Permanent Ban for duplicates Google Adsense. google adsense account disabled due to duplicates Google Adsense account that is one person access to google Google Adsense account.
According to Google Adsense account term and condition policy
Only one person active a single Google Adsense account.
Enter different name, Enter different Address, Enter different verification Phone number, and Enter different verification email address
Two Google AdSense account from same IP address
No any problem in open Google AdSense account from same IP address. But If Google detects that More than one Account (multiple AdSense accounts) are accessed from same IP address with other the common factors like same email mailing address and same payee name and than create problem
same verification address on two different google adsense account
Yes you can enter same address on two different google adsense account but enter the different other details such as names, emails ID, Phone Number, linked website and then you can used two different account