Retirement tax questions

Okay, a W2-G was completed for income earned for 2022.  The value of vehicle is shown.  The taxes withtheld is shown.  Since it is non-cash winnings, does the Payer remit payment (the taxes withtheld) to the IRS?  I am being told by the Payer that the winner remits the payment of taxes withheld to them.  I assumed they would need to submit that payment to the IRS.