“…Indirect proof of the conversion of B into C is the formation of the oxacyclocarbene III , which was obtained by intramolecular attack of the hydroxy group at the α carbon [Equation (5)], whereas the formation of the acyl complex D is compatible with the reaction to give product II . The formation of an Ir–carbonyl complex (e.g., II ) via an acyl complex, which we have previously observed,5 is probably linked to the deactivation of the catalyst, which prevents the regeneration of I , thereby lowering the reaction yield, as in the case of the catalytic reaction with 7a . This reaction may be due to the electron‐withdrawing effect of the NO 2 substituent on the phenyl group because when a π donor (OMe) or a weak electron donor (Me) are the substituents on the phenyl group, the Ir–carbonyl complex was not formed.…”