Comment 5 for bug 1004239

got the same problem:

~$ sudo dpkg-reconfigure lirc
ls: cannot access /lib/modules/3.2.0-26-generic/kernel/drivers/staging/lirc: No such file or directory
 * Loading LIRC modules [ OK ]
 * Starting remote control daemon(s) : LIRC [fail]

and after the workaround from above:

sudo ln -s /lib/modules/3.2.0-26-generic/kernel/drivers/staging/media/lirc /lib/modules/3.2.0-26-generic/kernel/drivers/staging/lirc

got this problem:

~$ sudo dpkg-reconfigure lirc * Stopping remote control daemon(s): LIRC [fail]
 * Loading LIRC modules [ OK ]
 * Starting remote control daemon(s) : LIRC [fail]

Don't know why it failed again.