From the IVTV FAQ. Did you read it?

* Symlink /usr/include/linux to /usr/src/linux/include/linux

[root@host]# mv /usr/include/linux /usr/include/linux.old
[root@host]# ln -s /usr/src/linux/include/linux /usr/include/linux


http://ivtv.sourceforge.net/FAQ.html#_jump09a

..and also a howto

http://ivtvdriver.org/index.php/Howto

Also in general, here's some advice that will help you. If a project has a mailing list, you will always get more accurate (and quicker) answers if you join it vs. on a forum like this one...unless you get lucky and someone else has just installed it and remembers exactly what they did.

http://ivtvdriver.org/index.php/Mailinglists