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.