IP address is based on your network connection and location, and based on your service provider one. It's no doubt that you will be assigned an IP address while connecting to the router, however, that IP is not unique, only the gateway or the router has unique IP address based on the server provider.
So if you surf in McDonald's, they can track your IP, based on your PC name, and probably your network card address, which is called the MAC address. This is unique to your network card. However, you can use some software to change it, before you connect to any network, in that case, it will always capture the incorrect MAC address.
Yes, they can track, and yes, we can also siam.
But if you're surfing sbf in office, i wish you good luck lor, coz it's very unlikely you can siam if they attack your office. Unless you can make your HDD totally fail with no trace to retrieve any info about it