Regarding your point #2: I'm pretty sure that even anonymous winners of lottery prizes are identified in some way to the applicable US / state / local tax autho

Regarding your point #2: I'm pretty sure that even anonymous winners of lottery prizes are identified in some way to the applicable US / state / local tax authorities, when the prize is $600 or more. For those sorts of prizes, US federal law requires the payor to collect a taxpayer identification number, to file an IRS Form W-2G with the federal government, and to furnish a copy of that form to the payee. Therefore they can ensure that taxes get paid on it. Now, the payee on Form W-2G can be a trust or a legal entity - they get taxpayer identification numbers just like individuals do. But if the government doesn't see a tax return come through corresponding to a $560 million lottery jackpot, you can be sure the IRS will use all their investigative power, including the ability to pierce through the entity to the humans responsible for it, to track that down. The main point of lotto anonymity is to hide from unwanted public harassment and invasions of privacy, not from paying taxes.