We report the occurrence of a deep low state in the eclipsing short-period cataclysmic variable IR Com , lasting more than two years . Spectroscopy obtained in this state shows the system as a detached white dwarf plus low-mass companion , indicating that accretion has practically ceased . The spectral type of the companion derived from the SDSS spectrum is M6–7 , somewhat later than expected for the orbital period of IR Com . Its radial velocity amplitude , K _ { 2 } = 419.6 \pm 3.4 km/s , together with the inclination of 75 ^ { \circ } -90 ^ { \circ } implies 0.8 \mbox { $ \mathrm { M } _ { \odot } $ } < M _ { \mathrm { wd } } < 1.0 \mbox { $ \mathrm { M } _ { \odot% } $ } . We estimate the white dwarf temperature to be \simeq 15000 K , and the absence of Zeeman splitting in the Balmer lines rules out magnetic fields in excess of \simeq 5 MG. IR Com still defies an unambiguous classification , in particular the occurrence of a deep , long low state is so far unique among short-period CVs that are not strongly magnetic .