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Intelligent reflecting surface (IRS) has recently emerged as a promising technology for 6 G wireless systems, due to its capability to reconfigure the wireless propagation environment. In this paper, we investigate a Rate-Splitting Multiple Access (RSMA) for IRS-assisted downlink system, where the base station (BS) communicates with single-antenna users with the help of an IRS. RSMA relies on rate-splitting (RS) at the BS and successive interference cancellation (SIC) at the users and provides a generalized multiple access framework. We derive a new architecture called IRS-RS that leverages the interplay between RS and IRS. For performance analysis, we utilize an on-off control technique to control the passive beamforming vector of the IRS-RS and derive the closed-form expressions for outage probability of cell-edge users and near users. Moreover, we also analyze the outage behavior of cell-edge users for a …