LIRC is the perfect for this job. It simplifies many of the more difficult tasks that we need to accomplish.
Step 1: Parts
1 x Raspberry Pi (https://www.sparkfun.com/products/11546)
1 x IR Emmitter (http://www.amazon.com/gp/product/B005BJFDL6/ref=oh...
1 x Audio Breakout Board (https://www.sparkfun.com/products/11570
1 x IR sensor (https://www.sparkfun.com/products/10266)
1 x 2N3906 (https://www.sparkfun.com/products/522)
1 x Female Headers (https://www.sparkfun.com/products/115)
1 x Make Headers (https://www.sparkfun.com/products/116)
1 x Perf Board