Abusing multiple accounts (also known as creating Sockpuppets) is pointless: do not do it. The only kind of secondary accounts permitted are bot accounts, which may receive a bot flag or administrator access. Any other accounts (such as test accounts) must be approved by an administrator. The CheckUser tool can be used by Staff to check for sockpuppets.
IRC
If you go "under cover" pretending not to be yourself on our IRC channel, and we find out (which we easily can. There is no way to hide from us, so don't do it), you will be banned from the channel.
See Also
Blocking Policy, for information on how we deal with users who use sockpuppets to evade bans.