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In this paper, we classify simple smooth modules over the mirror Heisenberg–Virasoro algebra ${\mathfrak {D}}$
, and simple smooth modules over the twisted Heisenberg–Virasoro algebra $\bar {\mathfrak {D}}$
with non-zero level. To this end we generalize Sugawara operators to smooth modules over the Heisenberg algebra, and develop new techniques. As applications, we characterize simple Whittaker modules and simple highest weight modules over ${\mathfrak {D}}$
. A vertex-algebraic interpretation of our result is the classification of simple weak twisted and untwisted modules over the Heisenberg–Virasoro vertex algebras. We also present a few examples of simple smooth ${\mathfrak {D}}$
-modules and $\bar {\mathfrak {D}}$
-modules induced from simple modules over finite dimensional solvable Lie algebras, that are not tensor product modules of Virasoro modules and Heisenberg modules. This is very different from the case of simple highest weight modules over $\mathfrak {D}$
and $\bar {\mathfrak {D}}$
which are always tensor products of simple Virasoro modules and simple Heisenberg modules.
