Recently, an orthogonal frequency division multiplexing (OFDM) technique for the infinite impulse response (IIR) channel (IIR-OFDM) was proposed, which carries the dedicated guard interval to maintain the circular convolution of the received signal and channel coefficients. Therefore, the loop of an IIR channel can be converted to the frequency domain, and single-tap equalization can still be used to equalize loop interference, like classical OFDM. In this paper, we describe how to build the IIR system based on the channel with loops and derive the properties of the dedicated guard interval for a general multi-order IIR channel, which is different from the classical cyclic prefix (CP) obtained by replicating the samples at the tail end of the signal. In particular, we address two special models for first-order and delay IIR channels. It is demonstrated that the guard interval composition and power characteristics of the two special models are similar. Moreover, the complexity of the guard interval depends not only on the maximum delay of the loop, but also on the number of loops. Finally, we simulate the IIR-OFDM performance under different IIR channels.