Photomediated One‐Pot Multicomponent Cascade Reaction for the Synthesis of N‐Acyl/Sulfonyl‐α‐Phosphonated‐1,2,3,4‐Tetrahydroisoquinoline via Twice Acyl/Sulfonyl Iminium Formation

N‐acyl/sulfonyl‐α‐phosphonated 1,2,3,4‐tetrahydroiso‐quinolines (THIQs) are highly important structural motifs in organic synthesis and drug discovery. However, the one‐pot approach enabling direct difunctionalization of THIQs remains challenging. Herein we report a photomediated one‐pot multicomponent cascade reaction to access N‐acyl/sulfonyl‐α‐phosphonated THIQs via twice acyl/sulfonyl iminium. This method features air as an oxidant, high atom and step economy, and mild conditions.