KB980864

Some IPsec packets on a computer that is running Windows Server 2008 or Windows Vista are dropped unexpectedly. Additionally, applications or services which relay on IPsec communication may encounter failures.
Note: This issue occurs when the Group Policy is changed on the computer and when the network load is high.
Additionally, when this issue occurs, the following event is logged in the security event log:

Log Name: Security
Source: Microsoft-Windows-Security-Auditing
Date: date
Event ID: 4963
Task Category: IPSec Driver
Level: Information
Keywords: Audit Failure
User: N/A
Computer: computer
Description:
IPSec dropped an inbound packet that should have been secured. This is usually due to the remote computer changing its IPSec policy without informing this computer. This could also be a spoofing attack attempt.

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