Try changing to the directory, and if that generates an error create it.
Code:
' ChDrive Drive As String
' ChDir Path As String
Public Sub DoIt()
On Error GoTo Er
Dim PthNotExist As Boolean ' A Booleanâs initial value = False
If Left$(CurDir, 2) <> "C:" Then
ChDrive "C:"
End If
ChDir "C:\IPDC Files" ' If the path does not exist, the error haldler
' will be invoked with error #76.
If PthNotExist Then ' This will have been set in the error handler
MkDir "C:\IPDC Files"
End If
PthNotExist = False ' Re-initialize the value, if it is not going
' to be used to take additional action.
Rs: Exit Sub
Er: If Err.Number = 76 Then ' Path Not Found
PthNotExist = True
Resume Next
End If
MsgBox "Error " & Err.Number & ", """ & Err.Description & """"
Resume Rs
End Sub