Based on the signals received across its antennas, a multi-antenna base station (BS) can apply the classic multiple signal classification (MUSIC) algorithm for estimating the angle of arrivals (AOAs) of its incident signals. This method can be leveraged to localize the users if their line-of-sight (LOS) paths to the BS are available. In this paper, we consider a more challenging AOA estimation setup in the intelligent reflecting surface (IRS) assisted integrated sensing and communication (ISAC) system, where LOS paths do not exist between the BS and the users, while the users' signals can be transmitted to the BS merely via their LOS paths to the IRS as well as the LOS path from the IRS to the BS. Specifically, we treat the IRS as the anchor and are interested in estimating the AOAs of the incident signals from the users to the IRS. Note that we have to achieve the above goal based on the signals received by the BS, because the passive IRS cannot process its received signals. However, the signals received across different antennas of the BS only contain AOA information of its incident signals via the LOS path from the IRS to the BS. To tackle this challenge arising from the spatial-domain received signals, we propose an innovative approach to create temporal-domain multi-dimension received signals for estimating the AOAs of the paths from the users to the IRS. Specifically, via a proper design of the user message pattern and the IRS reflecting pattern, we manage to show that our designed temporal-domain multi-dimension signals can be surprisingly expressed as a function of the virtual steering vectors of the IRS towards the users. This amazing result implies that the classic MUSIC algorithm can be applied to our designed temporal-domain multi-dimension signals for accurately estimating the AOAs of the signals from the users to the IRS.