IRMs and IROs do not come with their own separate email accounts; however, they do overlay your main domain's email accounts. Via this overlay you are able to create email addresses for the IRM/IRO just as if it did have its own email. Using the CNC, which comes with your full domain package, you can create extra POP email accounts and aliases. All of the POP accounts and aliases you create will work with either the main domain name or the IRM/IRO domain.
If you create a new POP email account with the UserName of "Sales" you have created one email box, but this email box will answer to both Sales@domain.com and Sales@IRM.com (domain.com being your full package account and IRM.com being the IRM/IRO package). This means you may receive and send email from whichever domain name you chose to use.
Note however, that you have not created two separate email accounts. If someone sends email to Sales@domain.com and someone else sends an email to Sales@IRM.com, both messages will be placed into the single "sales" account. Regardless which domain name you use to check for new mail, the messages will be received.
If you require two separate email accounts, one for the IRM and the other for the full domain, you will need to create two separate POP email accounts and these accounts cannot share the same UserName. This means that you cannot have two separate accounts with the UserName of "Sales" but you can have two separate accounts if one has the UserName of "Sales" and the other has the UserName of "Marketing".
The same will work for aliases (email forwarding). If you create an alias that requests all email sent to Sales@domain.com be forwarded to somewhere@else.com then all email sent to Sales@domain.com and all email sent to Sales@IRM.com will be forwarded accordingly.