I searched for long time in this direction.
There are some accessible interpretations IrDA stack for DSP.
However resources 51 do not allow easily to realize it on C.
One of the participants of this conference offered me
realization on Asm51 for $20000 and 7kb size.
For connection with PC it is possible to use Microchip MCP2150.
Unfortunately to receive a sample to me it was not possible.