You specifically asked about the 2009 IRC. The IFC does not apply to 1&2 family residential except where a code section(IFC) is specifically referenced.
R310.1 Emergency escape and rescue required. Basements, habitable attics and every sleeping room shall have at least one operable emergency escape and rescue opening. ...
R305.1 Minimum height. Habitable space, hallways, bathrooms, toilet rooms, laundry rooms and portions of basements containing these spaces shall have a ceiling height of not less than 7 feet.
If it's not a basement and not habitable space it doesn't need an EE&RO.
FWIW, IFC Section 1026.1 Exception 4 is the same as IBC Section 1026.1 Exception 4.