Proper biasing to virtual ground with TLE2426
You're under the TLE2426's voltage limits, declared on the front page of its data sheet as 4 to 40&nbsp;V. You therefore should not expect it to do what you want at 3.3&nbsp;V.

If you want the virtual ground to operate to lower voltages, you'll have to choose one of the other circuits on the page you got the TLE2426 schematic from. The Sijosae BJT-based virtual ground buffer should do better at such low supply voltages. It wasn't designed for such, but if it doesn't work as originally designed, it's flexible enough to be adjusted to work, since it's made of discrete components.

All of that aside, further discussion shows that the problem is that you want to connect the Input of the voltage divider to a signal that may hover around the same ground you're connecting the TLE2426 COM point to. That will try to drag the TLE2426 OUT below &frac12; TLE2426 IN, the amount depending on the output drive strength of the TLE2426 and the resistor values you use.

The solution is to prop the TLE2426 up somehow, such as by a diode:



Then you use the biased-up virtual ground point (roughly 2.8&nbsp;V above PSU ground) as your virtual audio ground. If you need to get closer to 2.6V, then you'd need something a bit more clever than a diode to bias up the TLE2426 COM point.