Help using an attiny85 and ir receiver
Here are a few Ir receiver/transmitter projects using Attiny85's and Arduino's that you can read through for some info:  

http://nathan.chantrell.net/20121014/tinypcremote-an-attiny85-based-infrared-pc-remote-control/   

http://andybrown.me.uk/wk/2011/07/09/building-the-phototrap-part-5-the-long-range-infra-red-beam-sensor/  

http://forum.arduino.cc/index.php/topic,10555.0.html  

http://tech.x4343.org/posts/2013/08/pulsed-infrared-sender-receiver-with-attiny85/