Desktop Management - User Account Controls

I purchased my Dell Inspiron N7010, x64-based notebook on 12-02-10 and immediately obtained a hacker and/or virus that has completely controlled my computer. I've done everything, Dell wants $300 to even talk to me, Microsoft insists the problem is Dell's, I've hired know-it-all technicians that have costs me more than I can afford to rid this problem from my machine to no avail. He/it has locked my User Account Controls and blocked me from accessing important controls on my own notebook and every time I delete files controlling everything, it is recycled in the recycle bin to go right back into place again as if I had not deleted it at all. Can you please help me. I can prove my ownership of this notebook.

Thank you in advance for any assistance you can offer. I am broke at this point in time from purchasing everything I've been assured would fix this problem and my finances are exhausted. Could you please just 'tell me' what would unlock/change my User Account Controls and not allow him/it to lock them up again?