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Single-crystal X-ray diffraction was employed to study thestructural-electronic phase transition of IrTe$_2$ at approximately 270 K. Thelow-temperature structure was found to be a triclinic (space group $P\bar{1}$)characterized by the partial formation of Ir$_2$ dimers in the triangularlattice of IrTe$_2$, resulting in a structural modulation with a wave vector of${\bf q} = (1/5, 0, -1/5)$. First-principles band calculations demonstrate thattilted two-dimensional Fermi surfaces emerge in the triclinic phase, suggestingthat switching of the conducting planes occurs from the basal plane of thetrigonal IrTe$_2$ to the tilted plane normal to ${\bf q}$ of the triclinicIrTe$_2$.

Switching of Conducting Planes by Partial Dimer Formation in IrTe$_2$