diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
index d14166e4ee2..1911714de96 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
@@ -6,9 +6,7 @@
 package org.jetbrains.kotlin.fir.backend.generators
 
 import org.jetbrains.kotlin.fir.backend.*
-import org.jetbrains.kotlin.fir.declarations.FirAnonymousFunction
-import org.jetbrains.kotlin.fir.declarations.FirClass
-import org.jetbrains.kotlin.fir.declarations.FirValueParameter
+import org.jetbrains.kotlin.fir.declarations.*
 import org.jetbrains.kotlin.fir.expressions.*
 import org.jetbrains.kotlin.fir.expressions.impl.FirNoReceiverExpression
 import org.jetbrains.kotlin.fir.psi
@@ -153,10 +151,27 @@ internal class CallAndReferenceGenerator(
         }
     }
 
+
+    private fun FirQualifiedAccess.tryConvertToSamConstructorCall(type: IrType): IrTypeOperatorCall? {
+        val calleeReference = calleeReference as? FirResolvedNamedReference ?: return null
+        val fir = calleeReference.resolvedSymbol.fir
+        if (this is FirFunctionCall && fir is FirSimpleFunction && fir.origin == FirDeclarationOrigin.SamConstructor) {
+            return convertWithOffsets { startOffset, endOffset ->
+                IrTypeOperatorCallImpl(startOffset, endOffset, type, IrTypeOperator.SAM_CONVERSION, type).apply {
+                    argument = visitor.convertToIrExpression(this@tryConvertToSamConstructorCall.argument)
+                }
+            }
+        }
+        return null
+    }
+
     private fun convertToUnsafeIrCall(
         qualifiedAccess: FirQualifiedAccess, typeRef: FirTypeRef, explicitReceiverExpression: IrExpression?, makeNotNull: Boolean = false
     ): IrExpression {
         val type = typeRef.toIrType().let { if (makeNotNull) it.makeNotNull() else it }
+        val samConstructorCall = qualifiedAccess.tryConvertToSamConstructorCall(type)
+        if (samConstructorCall != null) return samConstructorCall
+
         val symbol = qualifiedAccess.calleeReference.toSymbol(
             session,
             classifierStorage,
diff --git a/compiler/testData/codegen/box/funInterface/castFromAny.kt b/compiler/testData/codegen/box/funInterface/castFromAny.kt
index e495d3a63ec..423dfdb28f9 100644
--- a/compiler/testData/codegen/box/funInterface/castFromAny.kt
+++ b/compiler/testData/codegen/box/funInterface/castFromAny.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
-// IGNORE_BACKEND_FIR: JVM_IR
 // SKIP_DCE_DRIVEN
 
 
diff --git a/compiler/testData/codegen/box/funInterface/inlinedSamWrapper.kt b/compiler/testData/codegen/box/funInterface/inlinedSamWrapper.kt
index 486cabceb55..97cd9b4ecfe 100644
--- a/compiler/testData/codegen/box/funInterface/inlinedSamWrapper.kt
+++ b/compiler/testData/codegen/box/funInterface/inlinedSamWrapper.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 // SKIP_DCE_DRIVEN
 
diff --git a/compiler/testData/codegen/box/funInterface/primitiveConversions.kt b/compiler/testData/codegen/box/funInterface/primitiveConversions.kt
index 1650ebf0387..6f7e7bf9d2a 100644
--- a/compiler/testData/codegen/box/funInterface/primitiveConversions.kt
+++ b/compiler/testData/codegen/box/funInterface/primitiveConversions.kt
@@ -1,6 +1,5 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
 
-// IGNORE_BACKEND_FIR: JVM_IR
 // SKIP_DCE_DRIVEN
 
 // This test should check argument coercion between the SAM and the lambda.
diff --git a/compiler/testData/codegen/box/funInterface/samConstructorExplicitInvocation.kt b/compiler/testData/codegen/box/funInterface/samConstructorExplicitInvocation.kt
index 2c37c3adbb2..4c896ed2de4 100644
--- a/compiler/testData/codegen/box/funInterface/samConstructorExplicitInvocation.kt
+++ b/compiler/testData/codegen/box/funInterface/samConstructorExplicitInvocation.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +FunctionalInterfaceConversion
-// IGNORE_BACKEND_FIR: JVM_IR
 // SKIP_DCE_DRIVEN
 
 fun interface S {
diff --git a/compiler/testData/codegen/box/jvmStatic/propertyAccessorsCompanion.kt b/compiler/testData/codegen/box/jvmStatic/propertyAccessorsCompanion.kt
index 8fe4f51b63b..528dfc8718d 100644
--- a/compiler/testData/codegen/box/jvmStatic/propertyAccessorsCompanion.kt
+++ b/compiler/testData/codegen/box/jvmStatic/propertyAccessorsCompanion.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 // WITH_RUNTIME
diff --git a/compiler/testData/codegen/box/jvmStatic/propertyAccessorsObject.kt b/compiler/testData/codegen/box/jvmStatic/propertyAccessorsObject.kt
index c5ce7abec58..187b9a12929 100644
--- a/compiler/testData/codegen/box/jvmStatic/propertyAccessorsObject.kt
+++ b/compiler/testData/codegen/box/jvmStatic/propertyAccessorsObject.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 // WITH_RUNTIME
diff --git a/compiler/testData/codegen/box/reflection/enclosing/kt6691_lambdaInSamConstructor.kt b/compiler/testData/codegen/box/reflection/enclosing/kt6691_lambdaInSamConstructor.kt
index aff2a36db18..622554630a0 100644
--- a/compiler/testData/codegen/box/reflection/enclosing/kt6691_lambdaInSamConstructor.kt
+++ b/compiler/testData/codegen/box/reflection/enclosing/kt6691_lambdaInSamConstructor.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 // WITH_REFLECT
diff --git a/compiler/testData/codegen/box/sam/castFromAny.kt b/compiler/testData/codegen/box/sam/castFromAny.kt
index 84baf128d5d..d843ac68847 100644
--- a/compiler/testData/codegen/box/sam/castFromAny.kt
+++ b/compiler/testData/codegen/box/sam/castFromAny.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 fun test(a: Any?) {
diff --git a/compiler/testData/codegen/box/sam/constructors/filenameFilter.kt b/compiler/testData/codegen/box/sam/constructors/filenameFilter.kt
index d1b9a5c6017..81e835d7075 100644
--- a/compiler/testData/codegen/box/sam/constructors/filenameFilter.kt
+++ b/compiler/testData/codegen/box/sam/constructors/filenameFilter.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 import java.io.*
diff --git a/compiler/testData/codegen/box/sam/constructors/kt16790.kt b/compiler/testData/codegen/box/sam/constructors/kt16790.kt
index 204c3938c98..899a3da70fa 100644
--- a/compiler/testData/codegen/box/sam/constructors/kt16790.kt
+++ b/compiler/testData/codegen/box/sam/constructors/kt16790.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 // SKIP_JDK6
 // FULL_JDK
diff --git a/compiler/testData/codegen/box/sam/constructors/nonLiteralRunnable.kt b/compiler/testData/codegen/box/sam/constructors/nonLiteralRunnable.kt
index 97724cbb54b..59818629db0 100644
--- a/compiler/testData/codegen/box/sam/constructors/nonLiteralRunnable.kt
+++ b/compiler/testData/codegen/box/sam/constructors/nonLiteralRunnable.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 fun box(): String {
diff --git a/compiler/testData/codegen/box/sam/constructors/nonTrivialRunnable.kt b/compiler/testData/codegen/box/sam/constructors/nonTrivialRunnable.kt
index 4ca379aab36..23dd339127c 100644
--- a/compiler/testData/codegen/box/sam/constructors/nonTrivialRunnable.kt
+++ b/compiler/testData/codegen/box/sam/constructors/nonTrivialRunnable.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 var result = "FAIL"
diff --git a/compiler/testData/codegen/box/sam/constructors/runnable.kt b/compiler/testData/codegen/box/sam/constructors/runnable.kt
index 6ffbd52827e..7c4564f0b50 100644
--- a/compiler/testData/codegen/box/sam/constructors/runnable.kt
+++ b/compiler/testData/codegen/box/sam/constructors/runnable.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 var result = "FAIL"
diff --git a/compiler/testData/codegen/box/sam/constructors/runnableAccessingClosure1.kt b/compiler/testData/codegen/box/sam/constructors/runnableAccessingClosure1.kt
index 83ca4756e89..1381931b9f1 100644
--- a/compiler/testData/codegen/box/sam/constructors/runnableAccessingClosure1.kt
+++ b/compiler/testData/codegen/box/sam/constructors/runnableAccessingClosure1.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 fun box(): String {
diff --git a/compiler/testData/codegen/box/sam/constructors/runnableAccessingClosure2.kt b/compiler/testData/codegen/box/sam/constructors/runnableAccessingClosure2.kt
index 0408e137424..15c2ff185e9 100644
--- a/compiler/testData/codegen/box/sam/constructors/runnableAccessingClosure2.kt
+++ b/compiler/testData/codegen/box/sam/constructors/runnableAccessingClosure2.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 class Box(val s: String) {
diff --git a/compiler/testData/codegen/box/sam/constructors/samWrappersDifferentFiles.kt b/compiler/testData/codegen/box/sam/constructors/samWrappersDifferentFiles.kt
index 3ae6b3f26f3..a1adf5fb527 100644
--- a/compiler/testData/codegen/box/sam/constructors/samWrappersDifferentFiles.kt
+++ b/compiler/testData/codegen/box/sam/constructors/samWrappersDifferentFiles.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 // WITH_RUNTIME
diff --git a/compiler/testData/codegen/box/sam/constructors/sameWrapperClass.kt b/compiler/testData/codegen/box/sam/constructors/sameWrapperClass.kt
index d651b23ed7b..6cb9b4faa66 100644
--- a/compiler/testData/codegen/box/sam/constructors/sameWrapperClass.kt
+++ b/compiler/testData/codegen/box/sam/constructors/sameWrapperClass.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: JS_IR
 // TODO: muted automatically, investigate should it be ran for JS or not
 // IGNORE_BACKEND: JS, NATIVE
diff --git a/compiler/testData/codegen/box/sam/nonInlinedSamWrapper.kt b/compiler/testData/codegen/box/sam/nonInlinedSamWrapper.kt
index 38384311ff3..82f54bbc645 100644
--- a/compiler/testData/codegen/box/sam/nonInlinedSamWrapper.kt
+++ b/compiler/testData/codegen/box/sam/nonInlinedSamWrapper.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 // WITH_RUNTIME
 // FILE: Test.java
diff --git a/compiler/testData/ir/irText/expressions/funInterface/castFromAny.fir.txt b/compiler/testData/ir/irText/expressions/funInterface/castFromAny.fir.txt
index 51107b2a515..1d208b44f29 100644
--- a/compiler/testData/ir/irText/expressions/funInterface/castFromAny.fir.txt
+++ b/compiler/testData/ir/irText/expressions/funInterface/castFromAny.fir.txt
@@ -22,6 +22,6 @@ FILE fqName:<root> fileName:/castFromAny.kt
       TYPE_OP type=kotlin.Function0<kotlin.Unit> origin=CAST typeOperand=kotlin.Function0<kotlin.Unit>
         GET_VAR 'a: kotlin.Any? declared in <root>.test' type=kotlin.Any? origin=null
       CALL 'public abstract fun invoke (): kotlin.Unit declared in <root>.KRunnable' type=kotlin.Unit origin=null
-        $this: CALL 'public final fun KRunnable (block: kotlin.Function0<kotlin.Unit>): <root>.KRunnable declared in <root>' type=<root>.KRunnable origin=null
-          block: TYPE_OP type=kotlin.Function0<kotlin.Unit> origin=IMPLICIT_CAST typeOperand=kotlin.Function0<kotlin.Unit>
+        $this: TYPE_OP type=<root>.KRunnable origin=SAM_CONVERSION typeOperand=<root>.KRunnable
+          TYPE_OP type=kotlin.Function0<kotlin.Unit> origin=IMPLICIT_CAST typeOperand=kotlin.Function0<kotlin.Unit>
             GET_VAR 'a: kotlin.Any? declared in <root>.test' type=kotlin.Any? origin=null
diff --git a/compiler/testData/ir/irText/expressions/funInterface/samConversionOnCallableReference.fir.txt b/compiler/testData/ir/irText/expressions/funInterface/samConversionOnCallableReference.fir.txt
index 47cc1cd3102..5d01d1cb5fc 100644
--- a/compiler/testData/ir/irText/expressions/funInterface/samConversionOnCallableReference.fir.txt
+++ b/compiler/testData/ir/irText/expressions/funInterface/samConversionOnCallableReference.fir.txt
@@ -29,8 +29,8 @@ FILE fqName:<root> fileName:/samConversionOnCallableReference.kt
   FUN name:testSamConstructor visibility:public modality:FINAL <> () returnType:<root>.KRunnable
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun testSamConstructor (): <root>.KRunnable declared in <root>'
-        CALL 'public final fun KRunnable (block: kotlin.Function0<kotlin.Unit>): <root>.KRunnable declared in <root>' type=<root>.KRunnable origin=null
-          block: FUNCTION_REFERENCE 'public final fun foo0 (): kotlin.Unit declared in <root>' type=kotlin.reflect.KFunction0<kotlin.Unit> origin=null reflectionTarget=<same>
+        TYPE_OP type=<root>.KRunnable origin=SAM_CONVERSION typeOperand=<root>.KRunnable
+          FUNCTION_REFERENCE 'public final fun foo0 (): kotlin.Unit declared in <root>' type=kotlin.reflect.KFunction0<kotlin.Unit> origin=null reflectionTarget=<same>
   FUN name:testSamCosntructorOnAdapted visibility:public modality:FINAL <> () returnType:IrErrorType
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun testSamCosntructorOnAdapted (): IrErrorType declared in <root>'
diff --git a/compiler/testData/ir/irText/expressions/sam/samConstructors.fir.txt b/compiler/testData/ir/irText/expressions/sam/samConstructors.fir.txt
index 3a62b097159..76d3d8cba80 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConstructors.fir.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConstructors.fir.txt
@@ -2,8 +2,8 @@ FILE fqName:<root> fileName:/samConstructors.kt
   FUN name:test1 visibility:public modality:FINAL <> () returnType:java.lang.Runnable
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun test1 (): java.lang.Runnable declared in <root>'
-        CALL 'public final fun Runnable (block: kotlin.Function0<kotlin.Unit>): java.lang.Runnable declared in java.lang' type=java.lang.Runnable origin=null
-          block: FUN_EXPR type=kotlin.Function0<kotlin.Unit> origin=LAMBDA
+        TYPE_OP type=java.lang.Runnable origin=SAM_CONVERSION typeOperand=java.lang.Runnable
+          FUN_EXPR type=kotlin.Function0<kotlin.Unit> origin=LAMBDA
             FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> () returnType:kotlin.Unit
               BLOCK_BODY
                 RETURN type=kotlin.Nothing from='local final fun <anonymous> (): kotlin.Unit declared in <root>.test1'
@@ -12,21 +12,20 @@ FILE fqName:<root> fileName:/samConstructors.kt
     VALUE_PARAMETER name:a index:0 type:kotlin.Function0<kotlin.Unit>
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun test2 (a: kotlin.Function0<kotlin.Unit>): java.lang.Runnable declared in <root>'
-        CALL 'public final fun Runnable (block: kotlin.Function0<kotlin.Unit>): java.lang.Runnable declared in java.lang' type=java.lang.Runnable origin=null
-          block: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test2' type=kotlin.Function0<kotlin.Unit> origin=null
+        TYPE_OP type=java.lang.Runnable origin=SAM_CONVERSION typeOperand=java.lang.Runnable
+          GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test2' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:foo visibility:public modality:FINAL <> () returnType:kotlin.Unit
     BLOCK_BODY
   FUN name:test3 visibility:public modality:FINAL <> () returnType:java.lang.Runnable
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun test3 (): java.lang.Runnable declared in <root>'
-        CALL 'public final fun Runnable (block: kotlin.Function0<kotlin.Unit>): java.lang.Runnable declared in java.lang' type=java.lang.Runnable origin=null
-          block: FUNCTION_REFERENCE 'public final fun foo (): kotlin.Unit declared in <root>' type=kotlin.reflect.KFunction0<kotlin.Unit> origin=null reflectionTarget=<same>
+        TYPE_OP type=java.lang.Runnable origin=SAM_CONVERSION typeOperand=java.lang.Runnable
+          FUNCTION_REFERENCE 'public final fun foo (): kotlin.Unit declared in <root>' type=kotlin.reflect.KFunction0<kotlin.Unit> origin=null reflectionTarget=<same>
   FUN name:test4 visibility:public modality:FINAL <> () returnType:java.util.Comparator<kotlin.Int?>
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun test4 (): java.util.Comparator<kotlin.Int?> declared in <root>'
-        CALL 'public final fun Comparator <T> (block: kotlin.Function2<T of java.util.Comparator?, T of java.util.Comparator?, kotlin.Int>): java.util.Comparator<T of java.util.Comparator> declared in java.util' type=java.util.Comparator<kotlin.Int?> origin=null
-          <T>: kotlin.Int?
-          block: FUN_EXPR type=kotlin.Function2<kotlin.Int?, kotlin.Int?, kotlin.Int> origin=LAMBDA
+        TYPE_OP type=java.util.Comparator<kotlin.Int?> origin=SAM_CONVERSION typeOperand=java.util.Comparator<kotlin.Int?>
+          FUN_EXPR type=kotlin.Function2<kotlin.Int?, kotlin.Int?, kotlin.Int> origin=LAMBDA
             FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (a:kotlin.Int?, b:kotlin.Int?) returnType:kotlin.Int
               VALUE_PARAMETER name:a index:0 type:kotlin.Int?
               VALUE_PARAMETER name:b index:1 type:kotlin.Int?
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.txt b/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.txt
index 062baf3e611..e92aa5bc79d 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.txt
@@ -2,9 +2,8 @@ FILE fqName:<root> fileName:/samConversionToGeneric.kt
   FUN name:test1 visibility:public modality:FINAL <> () returnType:<root>.J<kotlin.String?>
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun test1 (): <root>.J<kotlin.String?> declared in <root>'
-        CALL 'public final fun J <T> (block: kotlin.Function1<T of <root>.J?, T of <root>.J?>): <root>.J<T of <root>.J> declared in <root>' type=<root>.J<kotlin.String?> origin=null
-          <T>: kotlin.String?
-          block: FUN_EXPR type=kotlin.Function1<kotlin.String?, kotlin.String?> origin=LAMBDA
+        TYPE_OP type=<root>.J<kotlin.String?> origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?>
+          FUN_EXPR type=kotlin.Function1<kotlin.String?, kotlin.String?> origin=LAMBDA
             FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (x:kotlin.String?) returnType:kotlin.String?
               VALUE_PARAMETER name:x index:0 type:kotlin.String?
               BLOCK_BODY
@@ -13,9 +12,8 @@ FILE fqName:<root> fileName:/samConversionToGeneric.kt
   FUN name:test2 visibility:public modality:FINAL <> () returnType:<root>.J<kotlin.String?>
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun test2 (): <root>.J<kotlin.String?> declared in <root>'
-        CALL 'public final fun J <T> (block: kotlin.Function1<T of <root>.J?, T of <root>.J?>): <root>.J<T of <root>.J> declared in <root>' type=<root>.J<kotlin.String?> origin=null
-          <T>: kotlin.String?
-          block: FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.String> origin=LAMBDA
+        TYPE_OP type=<root>.J<kotlin.String?> origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?>
+          FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.String> origin=LAMBDA
             FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (x:kotlin.String) returnType:kotlin.String
               VALUE_PARAMETER name:x index:0 type:kotlin.String
               BLOCK_BODY
@@ -75,9 +73,8 @@ FILE fqName:<root> fileName:/samConversionToGeneric.kt
     VALUE_PARAMETER name:efn index:0 type:kotlin.Function1<kotlin.String, kotlin.String>
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun test8 (efn: kotlin.Function1<kotlin.String, kotlin.String>): <root>.J<kotlin.String?> declared in <root>'
-        CALL 'public final fun J <T> (block: kotlin.Function1<T of <root>.J?, T of <root>.J?>): <root>.J<T of <root>.J> declared in <root>' type=<root>.J<kotlin.String?> origin=null
-          <T>: kotlin.String?
-          block: GET_VAR 'efn: kotlin.Function1<kotlin.String, kotlin.String> declared in <root>.test8' type=kotlin.Function1<kotlin.String, kotlin.String> origin=null
+        TYPE_OP type=<root>.J<kotlin.String?> origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?>
+          GET_VAR 'efn: kotlin.Function1<kotlin.String, kotlin.String> declared in <root>.test8' type=kotlin.Function1<kotlin.String, kotlin.String> origin=null
   FUN name:test9 visibility:public modality:FINAL <> (efn:kotlin.Function1<kotlin.String, kotlin.String>) returnType:kotlin.Unit
     VALUE_PARAMETER name:efn index:0 type:kotlin.Function1<kotlin.String, kotlin.String>
     BLOCK_BODY
diff --git a/compiler/testData/ir/irText/lambdas/samAdapter.fir.txt b/compiler/testData/ir/irText/lambdas/samAdapter.fir.txt
deleted file mode 100644
index 94d80f6f9d8..00000000000
--- a/compiler/testData/ir/irText/lambdas/samAdapter.fir.txt
+++ /dev/null
@@ -1,12 +0,0 @@
-FILE fqName:<root> fileName:/samAdapter.kt
-  FUN name:test1 visibility:public modality:FINAL <> () returnType:kotlin.Unit
-    BLOCK_BODY
-      VAR name:hello type:java.lang.Runnable [val]
-        CALL 'public final fun Runnable (block: kotlin.Function0<kotlin.Unit>): java.lang.Runnable declared in java.lang' type=java.lang.Runnable origin=null
-          block: FUN_EXPR type=kotlin.Function0<kotlin.Unit> origin=LAMBDA
-            FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> () returnType:kotlin.Unit
-              BLOCK_BODY
-                CALL 'public final fun println (message: kotlin.Any?): kotlin.Unit [inline] declared in kotlin.io' type=kotlin.Unit origin=null
-                  message: CONST String type=kotlin.String value="Hello, world!"
-      CALL 'public abstract fun run (): kotlin.Unit declared in java.lang.Runnable' type=kotlin.Unit origin=null
-        $this: GET_VAR 'val hello: java.lang.Runnable [val] declared in <root>.test1' type=java.lang.Runnable origin=null
diff --git a/compiler/testData/ir/irText/lambdas/samAdapter.kt b/compiler/testData/ir/irText/lambdas/samAdapter.kt
index bfc6f5e4bb7..54ba067d9df 100644
--- a/compiler/testData/ir/irText/lambdas/samAdapter.kt
+++ b/compiler/testData/ir/irText/lambdas/samAdapter.kt
@@ -1,3 +1,4 @@
+// FIR_IDENTICAL
 // WITH_RUNTIME
 
 fun test1() {