There was a thread a few days ago on using IR at non 38Khz. I wrote up the project at:
http://profmason.com/?p=448
Use a pwmout of 30Khz 50% tied to a N2222 transistor to drive the LEDs as shown in the page. If you are trying to send data AND it with a 2400 baud serial out from a different pin.
To do the receiver side use a IR TSOP 30. If you are just looking for signal, feed it into a digital input and it will give you on off. If you are trying to do range finding you can feed the receiver into a analog input. If you want to get serial data have your receiver do a serin pin, 2400, b0. The TSOP will filter out the carrier and just transmit the serial stream.
You will need to shroud things carefully to make it work.
Alternately you should just buy the sharp IR sensors which give an analog out proportional to distance like the sharp GP2D12. While these cost $10 each, they work every time!
I can't believe I don't have a write up on using the GP2D12's! The only thing I can find is an article I wrote on using the QRD1114. This is an integrated IR emitter detector pair useful for line following.
http://profmason.com/?p=213