Your question is unclear. Are you asking if the employer faces some financial exposure to the IRS for continuing to pay employees using an incorrect company TIN? Generally, any failure by a company to properly account for the withholding and payment of taxes can result in potential financial liability. If your question relates to intentional misleading of authorities to allow the employment of employees without the right to work, then greater penalties might be at risk.
It would be helpful if you posted again but with enough context to know your precise concerns. You will probably get a better, more helpful response.
Good luck to you.
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