Remove the function inside the function, and instead call the wp_register_script and register_block_type inside the large function.
Finally, remove the inner add_action() call, so you only have the ending one for the large function.
function irm_lockdown_author_role() {
if (isset($userrole->roles[0])) {
$current_role = $userrole->roles[0];
} else {
$current_role="no_role";
}
if ('author' == $current_role) {
/* function irm_gutenberg_register_files() { */
wp_register_script(
'cc-block-script',
get_stylesheet_directory_uri() . '/functions.js', // adjust the path to the JS file
array('wp-blocks', 'wp-edit-post')
);
// register block editor script
register_block_type('cc/ma-block-files', array(
'editor_script' => 'cc-block-script'
));
/* }
add_action('init', 'irm_gutenberg_register_files'); */
}
}
add_action('init', 'irm_lockdown_author_role');