In this paper, we investigate an intelligent reflecting surface (IRS)-assisted multi-user system, where the base station (BS) employs rotatable antennas (RAs) and the IRS can adjust the panel orientation.To alleviate the severe multiplicative path loss of the cascaded channel, the IRS is deployed near the BS, while the user-BS and user-IRS links remain in the far field. We formulate a sum-rate maximization problem by jointly optimizing the receive beamforming, IRS phase shifts, BS antenna boresights, and IRS panel orientation. To tackle the resulting highly coupled and non-convex problem, we first study a single-user case to reveal the structure of the dual-rotation gain, which is shown to be multiplicatively separable in the far field but coupled in the near field. For the general multi-user case, we develop an alternating optimization algorithm, where the receive beamforming is updated in closed form, the IRS phase shifts are optimized by an FP-assisted Riemannian conjugate gradient method, and the BS antenna boresights and IRS panel orientation are updated via projected gradient methods. Simulation results demonstrate the significant sum-rate gains achieved by the proposed coordinated rotation design over fixed-orientation and single-rotation benchmark schemes, and provide useful insights into near-field dual-rotation design.