IP Tracking Threat

I had a GMB owner respond to a 2 star review that was left under a google account after visiting the establishment of ZenSmiles in Frisco TX. The owner created a fake Gmail account under my name and threatened legal action for defamation and says that they can locatre the IP address. Is this true? How would or could they do this? What information would present itself in the IP address? Is this even legal to do that? I feel like the owner is just using " threat" tactics in hopes that I will remove the authentic Google review.