Addition of carbon monoxide (0.5-2 atm) to iridium(III) fluorosulfate, Ir(SO(3)F)(3), dissolved in HSO(3)F over 4 days and at 60 degrees C, results in the quantitative formation of tris(carbonyl)iridium(III) fluorosulfate Ir(CO)(3)(SO(3)F)(3). Slow evaporation of the solvent produces single crystals of mer-Ir(CO)(3)(SO(3)F)(3). Crystal structure data for mer-Ir(CO)(3)(SO(3)F)(3): monoclinic, space group P2(1)/c, Z = 4, a = 8.476(1) Å, b = 12.868(2) Å, c = 12.588 (1) Å, beta = 108.24(1) degrees, V = 1304.0 Å(3), T = 200 K, R(F)() = 0.022 for 2090 data (I(o) >/= 2.5sigma(I(o))) and 200 variables. Vibrational spectra of the crystalline solid are consistent with a mer-isomer with CO stretching modes at 2249 (A(1)), 2208 (B(1)), and 2198 (A(1)) cm(-)(1) in the IR spectrum. In solution of HSO(3)F, additional CO stretching bands attributed to the fac-isomer are found in the FT-Raman and IR spectra at 2233 (A(1)) and 2157 cm(-)(1) (E). Additional evidence for a mixture of fac- and mer-isomers comes from (19)F NMR spectra. The vibrational spectra suggest strongly reduced iridium to CO pi-back-bonding. The crystal structure reveals significant intra- and intermolecular contacts between the electropositive C atom of the CO groups and O or F atoms of the fluorosulfate groups. Hence mer-tris(carbonyl)iridium(III) fluorosulfate becomes the first thermally stable, structurally characterized, and predominantly sigma-bonded carbonyl derivative of a metal in the +3 oxidation state.