We're experiencing the same, more details:
1) emails are being sent out just fine.
2) incoming emails are sitting on the pending queue and not being delivered to local mailboxes.
3) event log is showing IMF being restarted, which i suspect is due to a restart of the smtp service more than anything.
4) this has happened since avast auto-updated on the windows 2003 sbs on sunday. Monday morning, start of business, was a firefighting session of trying to get ever growing queues to deliver.
5) all this was solved by disabling the local exchange and smtp scanners in avast. queue sizes dropped to nothing almost straight away.
The current result is that we are getting email delivered locally, but not virus scanned however. I've not seen requirement to uninstall avast. Just disabling the exchange and smtp scanner seems to fix it (after the smtp service is restarted).
Note however, that on reboot of the server, avast will be restarted again and delivery will fail once more.