Step 1: CO2 linear, N=3: 3N-5=4 vibrational modes.
Step 2: Modes: symmetric stretch, asymmetric stretch, doubly degenerate bend.
Step 3: Symmetric stretch keeps dipole zero, IR inactive.
Step 4: Asymmetric stretch + degenerate bend (1 band) are IR active.
Step 5: Total 2 distinct IR bands.
\[\boxed{2}\]