I had a similar problem with VSS and SBS backup errors.
In my case there was no free disk space
Support for Dell Pro (very good) has discounted the hard drive configuration issue that is mentioned throughout www. They said to keep track of hard drives that are very low in space, causing VSS problems for backing up the server, but that was not the case.
Check VSS Record Status
My fix:
Run vssadmin list writers and make sure they stop as part of the backup. A reboot or two should return them to their normal state. Try to backup now. Check if any SharePoint updates caused problems. Run the SharePoint Configuration Wizard from the Start menu (Next, Next, Finish), restart the backup, and start the backup.
Hope this helps someone else - let me know if you need more information.
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