I can't tell you how to fix this problem (yet), but I can tell you exactly what causes it. It's the Adaptec UDF Reader which comes with Windows XP Professional Edition (and probably Home Edition as well).
My system was running fine under a fresh WinXP install, until I inserted a CD-RW disk into my Lite-On CD-RW drive. Because I hadn't yet installed any UDF-reading software, WinXP offered to install the "Adaptec UDF Reader" out of its driver/software cabs. I agreed to the install, then restarted my computer when prompted. Immediately after the install, I shut down -- and everything was fine, until I restarted, copied some files off a cd-rw disc, then shut down again. Then -- boom:
IRQL_NOT_LESS_OR_EQUAL
STOP: 0x0000000a(0x000002cc,0x000000ff,0x00000000,0x804e35e9
The first time this happened to me, I wasn't entirely sure it was the UDF reader, because the problem kept happening after I uninstalled it. After uninstalling almost every driver and software package on the system, the issue persisted, so I decided to reformat and reinstall WinXP. Drastic, sure, but this was a fresh install anyway.
All was fine after the reformat/reinstall, until I again inserted a CD-RW disc. Windows again offered to install the Adaptec UDF Reader. I agreed. Shut down, all was fine. Rebooted, copied some files off the CD-RW disc, shut down, got the same exact stop-error.
So there it is. It's the Adaptec UDF Reader that comes pre-packaged with WinXP Pro. Now, does anyone know how to fix this problem once it occurs?