It seems 3D Studio Max supposedly can open IESNA photometric files, so it might be possible to export them to JPG format in it however unlikely that is, because IES are ASCII files with photometric data, not images. Other than that, there is probably no other way how to do it.
Convert IESNA photometric data file to JPEG bitmap image format.
We have found one software suitable in our database for this conversion.
Microsoft Windows software - convert ies to jpg on Windows
A widely-used 3D animation application from Autodesk
Convert from ies file format
The table with program actions contains information about what each program is capable of doing with their files. This may be a good pointer for further searches for certain file conversions and help you find the converter you are looking for if our search result is insufficient for you. However, it is far from perfect and may sometimes show results which are not really usable because of the nature of the software handles the files. So a conversion that appears as possible, just because of matched actions, may in fact not be possible.