Yes it is BUT with a simple break beam system using a mirror if the object ( person ) to be detected is also reflective then the reflection from the object may be enough to false the receiver into thinking the beam has not been broken.Is it possible to get a single beam sender & receiver with a mirror to reflect the beam?
More complex systems using a mirror can measure the length of the beam and if it is shortened by a reflective object then the receiver will indicate a detection. Smae princle as lase measuring devices.
Less complex method is for the sender to have filters to pass only vertically polarised IR energy and the receiver to have filters that accept only horizontally polarised IR energy. The mirror has optics which rotate the polarisation from vertical to horizontal