first of all the ipc share is hidden. thats what the $ does. the chances of someone getting access off it is slim.
u need administrator privilages to remove the share!, that is y it says access denied. but, because it is a hidden share used for remote access and becuase it is a system share you CAN NOT permantly disable it. as soon as u reboot it will be shared again.
if you can not get to it via the computer management console then do as madmatt said type🙁in a dos window)
net share IPC$ /delete
dude in all honestly, u don't really need to be concerned about it. it does not pose that much of a system security risk.
have you renamed your administrator and guest accounts????
oDin.