We report results from the XMM–Newton observation of IRAS 13197–1627 , a luminous IR galaxy with a Seyfert 1.8 nucleus .
The hard X–ray spectrum is steep ( \Gamma \sim 2.5 ) and is absorbed by Compton–thin ( N _ { H } \sim 4 \times 10 ^ { 23 } cm ^ { -2 } ) neutral gas .
We detect an Fe K \alpha emission line at 6.4 keV , consistent with transmission through the absorber .
The most striking result of our spectral analysis is the detection of a dominant X–ray reflection component and broad Fe line from the inner accretion disc .
The reflection–dominated hard X–ray spectrum is confirmed by the strong Compton hump seen in a previous BeppoSAX observation and could be the sign that most of the primary X–rays are radiated from a compact corona ( or base of the jet ) within a few gravitational radii from the black hole .
We also detect a relatively strong absorption line at 6.81 keV which , if interpreted as Fe xxv resonant absorption intrinsic to the source , implies an outflow with velocity \sim 5 \times 10 ^ { 3 } km s ^ { -1 } .
In the soft energy band , the high–resolution RGS and the CCD–resolution data show the presence of both photo–ionized gas and thermal plasma emission , the latter being most likely associated with a recent starburst of 15–20 M _ { \odot } yr ^ { -1 } .