First, check what most of your visitors use. Personally, i use Google analytics to keep track of this, as it's easy to set up with tons of data.
Second, decide the level of support you want to provide for IE, based on the data you now have.
- If IE is < 10%, just make sure the basics work. Generally, I try to make my websites work in links, lynx, and IE. However, I don't try to make them look pretty :).
- If IE is < 25%, you might be able to get away with providing a "basic" version of your site for IE. E.g. no gradients, some fancy AJAX features don't work, but the basic functionality is still there.
- If IE is > 25%, you probably need to fully support IE. Good luck. Just hope that you don't have to support IE6, you can check the numbers and determine the trade-offs based on the data you collected in the first step.
In any case, even if IE is < 1%, your basic functionality should work in it. If it doesn't, chances are you're doing something wrong. Furthermore, it is generally a good idea to write the website to work in the major browsers first, then add the hacks to get it to work in IE. If IE is the major browser, I would still design it to work in the other browsers first.