/usr/share/lintian/overrides/ircd-ircu is in ircd-ircu 2.10.12.10.dfsg1-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | ircd-ircu: package-contains-upstream-install-documentation usr/share/doc/ircd-ircu/INSTALL
ircd-ircu: syntax-error-in-debian-changelog
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