"IRQL_NOT_LESS_OR_EQUAL" errors usually include a string of numeric "STOP" codes beginning with something like "0x000000D1", and also sometimes list the name of an offending Windows file.
Please give us the exact Stop code and name of the file (if any).
In general, IRQL_NOT_LESS_OR_EQUAL messages indicate a problem with a device driver or, more commonly, a fault hardware component such as a RAM module or video card. Given the (very good) possibility of a hardware fault, and considering that the computer is brand new, your best bet is probably to return it to the place of purchase.
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