How does the IRS handle intentional disregard?

Where people get in trouble with this is you get somebody that you're working with, you onboard, you onboard a PI. That PI is getting paid for work, for hourly work or for work as they go on through the course of the year. And then they come to January and you don't have any tax identity information for that PI. You call them, they don't answer. You send them an email, they don't answer. You send them a mail, you send mail to them, they don't answer. Yeah, at that point, your obligation is, you know, if the IRS were to want to really hold your feet to the fire, they could hold the payer, the, the law firm, um, responsible for, for, for, for that 29% withholding that should have happened. In the cases where it's intentional disregard, that's the penalty, that's the scope of the problem. If you intentionally choose not to do this, yeah, the IRS can come back and say, fine, we don't really care, just give us our 29%.