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The failure to IR sensor inside the TV is a very rare case. Check the infrared emission to the remote control first. Check it with fresh batteries. Make sure that it works well, before trying to replace the infrared sensor inside the TV. If you wish to get some details, http://electronicshelponline.blogspot.com/ Pull up older posts.
Vizio is famous for having main board issues. If you have replaced the IR board the only two other items it could be is a broken wire from the IR to main or the main board has an issue. Nothing else can stop the remote from working provided the remote is working properly.
What you are dealing with is not a bad remote controller, the problem is from your IR Sensor. You will need to replace this IR Sensor. You Vizio TV has a common defect with the IR Sensor. Make sure you order the revised version so you don't encounter this problem again. You can find the IR Sensor here: 3637 0022 0189 0171 1671 0892 Vizio IR Sensor
Let me know model number of your 60 inch LG tv to find out possible cause of no remote operation. I do not think that IR receiver is bad in your tv. Regarding dusty IR receiver lens, you can confirm it by sending remote signal by very close distance to tv. There are few other possibilities of no remote operation problem instead of bad IR receiver.
The problem for me was the TV giving off IR signals that interfered with DISH's poorly designed remote. When the TV's room ambient light sensor was turned on and it became dusk outside the DISH remote would stop working. Moving the receiver away from the TV helps but the problem is not eliminated until the light sensor is turned off. Until DISH corrects this poor design there may be no other viable solution.