Same problem i have had the tv also and stuck on 73 tv land! can't believe there is nothing that can be done? Wal-mart should have done some checking into tv's when they decided to business with a company like this! finally got a rep online and he stated that ILO out of business and they would try to fix for $159.00 plus shipping and parts fee??? I think I paid enough! I won'tbuy electronics from Wal-Mart ever again

The set may not be the problem; ours (32HD) went in for warranty repair 6 weeks after purchase; returned working in ~2 weeks. After a few more weeks, the problem seemed to return but when checked, the set-top buttons responded. Since I am a retired tech, I popped open the remote, resoldered a couple of crappy looking joints and it would then randomly work. Then I didn't put the battery compartment cover back on and it worked fine for a few days then went on strike again. I took the remote apart and patched in the batteries and hit each of the very few components inside and found that the PT2222 IC which is a very common IR coding chip had 'gone thermal,' meaning that above even a few tenths of a degree temperature rise, the IC would fail. I modified a heat sink and mounted it on the IC; it worked for some weeks but eventually started failing randomly again. I tried hard to find a parts house that would sell a single IC and failed so the battery compartment lid stays off and now and then, I have to spray the chip with freeze spray or pop one of the batteries out to avoid the chip failing from the few nanowatts of heat dissipation.
I join the ranks of thsoe who will no longer buy anything at Mall-Wart that costs over $100. Fool me  once  . . .