The man writer doesn't indent/nest paragraphs within a list item, e.g.
1. item one
2. item two
item two paragraph 2.
item two paragraph 3.
generates:
.IP "1." 4
item one
.IP "2." 4
item two
.PP
item two paragraph 2.
.PP
item two paragraph 3.
which renders as:
1. item one
2. item two
item two paragraph 2.
item two paragraph 3.