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

SMSC IrCC

modulename: smsc-ircc2.ko

configname: CONFIG_SMC_IRCC_FIR

Linux Kernel Configuration
└─>Device Drivers
└─>Staging drivers
└─>IrDA (infrared) subsystem support
└─>Infrared-port device drivers
└─>SMSC IrCC
In linux kernel since version 2.6.12  
Say Y here if you want to build support for the SMC Infrared
Communications Controller. It is used in a wide variety of
laptops (Fujitsu, Sony, Compaq and some Toshiba).
To compile it as a module, choose M here: the module will be called
smsc-ircc2.o.

source code: