It doesn't matter if they do. There is no KYC on nostr.
Discussion
You rat on yourself when you use an LNURL.
As creator you're on the receiving end of the zaps not the sending side and you can setup LN addresses for specific usage. To rat on yourself (in this case) you'd first have to draw the attention of the IRS to your channel. Then they have to figure out who you really are and then they have to try and trace the money flow. I've been around for over 10 years now and the IRS has received 0 from me during that time. There is always a way...
I meant, if you are using an LNURL it's tied to a domain name and they know who to go to to find records. You are trusting them to not keep records, and they won't be able to tell you if they are if they have a national security letter telling them not to. You wouldn't believe how many crypto exchanges and related businesses get these things. They will be here on Nostr soon enough.
National security thing? Is that an US thing?
Fortunately we can run our own nodes, servers and relays and then there is VPN and Thor etc etc.