default or selected kernelversion does not have config value CONFIG_IR_LIRC_CODEC.
Result is shown for kernelversion 6.7-rc3

Enable IR to LIRC bridge

modulename: ir-lirc-codec.ko

configname: CONFIG_IR_LIRC_CODEC

Linux Kernel Configuration
└─>Device Drivers
└─>Remote Controller support
└─>Remote controller decoders
└─>Enable IR to LIRC bridge
In linux kernel since version 2.6.36 (release Date: 2010-10-20)  
Enable this option to pass raw IR to and from userspace via
the LIRC interface.

source code: