Yes. The BOSS IR-2 can be used as a USB audio interface. For example, you can play a backing track from your computer and hear it mixed with your performance through the IR-2, or record your performance directly into a DAW.
Set the USB mode to match your connected device. See "Setting the USB mode" in the IR-2 Owner's Manual for details.
Note: Use a USB cable that supports data transfer. A charge-only cable cannot be used, since it cannot transmit audio data.