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Gentoo requires the CommandIR hardware driver before LIRC 0.8.3 and slight changes to LIRC make file:

To install on Gentoo:

1. See Compiling from Source to compile
2. Edit /etc/make.conf and set the following parameters:
   LIRC_DEVICES="cmdir"
   USE="transmitter"
   
3. emerge lirc

Next you'll have to give LIRC the IR codes for your remotes and AV devices, or you may wish to do run Sanity Checks to check that your system detects CommandIR.