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Can someone teach me how to create a workflow to automatically close an RMA when the IR was created for all the items?

It's been a while since I've dealt with inventory transactions, but my first inclination would be to build a saved search that returns the RMAs to be closed and use that as the criteria on a scheduled workflow to trigger to check for them every 30 minutes.

If your use case is more complicated than that or you can't build a saved search that'll work, this might get thorny. Workflows are great at actions within a single record (e.g. approval flows) but for the most part can't do much complicated work across multiple record types (for that you really need to script).

I've done this with saved searches as well to close PO lines and inbound shipments.  But yeah, the saved search has to be solid, and you need to have at least one filter on it (like internal id).  The filter doesn't even have to be visible.