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Afaik lemmy doesn’t associate your account with your ip address. The webserver itself has ip log, but only associates it with user agent and url visited so correlating it with a particular user may not be trivial, or even possible in a busy server. Also, instance owners are usually pretty keen on reducing operational cost and probably probably won’t retain those log files for too long, or even not retaining them at all.
LLCs are fairly cheap to form (if you file the paperwork yourself) it might be advisable for instance owners of any decent size to place instance stuff under the control of an LLC. There shouldn’t be too much tax stuff to worry about if there’s no profit (Not a CPA, consult a CPA for a final word) but it definitely would help protect an owners personal liability from any sort of lawsuit shenanigans