body: If a person wins, let's say, the equivalent of US$ 300 million in another country, goes to New York City and buys a house there, they certainly need to report their own residence in order to live there. 
  
  
  But what about tax returns or taxes in general?
  
  
  I know that the US have a clingy nature when it comes to tax returns and related things. 
  
  
  Are tax returns based on incomes or are they based upon wealth as well? 
  
  
  Obviously a wise person would transfer part of that money in a NYC bank, so is this person subject to taxes provided that they'll not be working or conduct any other remunerative activity, and supposedly, use that wealth to provide for themselves?
  
  
  
title: Buying a home in NYC as a non-citizen with no previous ties with the U.S