Here this is better suited (and already assembled and pretty small) for under $20, might be on preorder still as it is a brand new product.
http://www.seeedstudio.com/depot/shipping-now-usb-infrared-toy-p-607.html?cPath=61_68&zenid=8dd49421d6174fb11aaf46eeeaf118c0Here's a very detailed article covering the component, circuit and how to interface with it,
http://dangerousprototypes.com/2010/01/29/prototype-usb-infrared-remote-control-receivertransmitter/It can be controlled through a virtual serial port, so as far as VB is concerned it would be like talking to any serial device and will not need you to write a driver. If you wanted to get into the actual firmware on the unit you would have to dig into some C code though.