namespace ResetDevice
{
  using System;
  using System.Drawing;
  using System.Collections;
  using System.Windows.Forms;
  using System.Data;
  using System.Runtime.InteropServices; 

  public class Form1 : System.Windows.Forms.Form
  {
    private System.Windows.Forms.Button button1;
    private System.Windows.Forms.MainMenu mainMenu1;
    internal static Int32 METHOD_BUFFERED = 0;
    internal static Int32 FILE_ANY_ACCESS = 0;
    internal static Int32 FILE_DEVICE_HAL = 0x00000101;
    internal static Int32 IOCTL_HAL_REBOOT =
        ((FILE_DEVICE_HAL) << 16) |
        ((FILE_ANY_ACCESS) << 14) |
        ((15) << 2) | (METHOD_BUFFERED);
 
    [DllImport("coredll.dll", SetLastError=true)]
    private static extern bool KernelIoControl(Int32 dwIoControlCode,
                                               IntPtr lpInBuf,
                                               Int32 nInBufSize,
                                               byte[] lpOutBuf,
                                               Int32 nOutBufSize,
                                               ref Int32 lpBytesReturned);
    public static void ResetDevice()
    {
      int cb = 0;
      byte[] buffer = new byte[1];
      KernelIoControl(IOCTL_HAL_REBOOT,
                      IntPtr.Zero,
                      0,
                      buffer,
                      0,
                      ref cb);
    }
 
    public Form1()
    {
      InitializeComponent();
    }
  
    protected override void Dispose( bool disposing )
    {
      base.Dispose( disposing );
    }
 
    private void InitializeComponent()
    {
      this.mainMenu1 = new System.Windows.Forms.MainMenu();
      this.button1 = new System.Windows.Forms.Button();
      this.button1.Location = new System.Drawing.Point(64, 144);
      this.button1.Size = new System.Drawing.Size(112, 48);
      this.button1.Text = "Reset Device";
      this.button1.Click += new System.EventHandler(this.button1_Click);
      this.Controls.Add(this.button1);
      this.Menu = this.mainMenu1; this.Text = "Form1";
    }
 
    static void Main()
    {
      Application.Run(new Form1());
    }
 
    private void button1_Click(object sender, System.EventArgs e)
    {
      ResetDevice();
    }
  }
}

Definition of the IOCTL, P/Invoke declaration to KernelIoControl and invocation of the IOCTL in VB.NET:

Imports System.Runtime.InteropServices
 
Public Class Form1 Inherits System.Windows.Forms.Form
  Friend WithEvents Button1 As System.Windows.Forms.Button
  Friend WithEvents MainMenu1 As System.Windows.Forms.MainMenu

  Private Shared METHOD_BUFFERED As Int32 = 0
  Private Shared FILE_ANY_ACCESS As Int32 = 0
  Private Shared FILE_DEVICE_HAL As Int32 = &H101
  Private Shared IOCTL_HAL_REBOOT As Int32 = (&H10000 * FILE_DEVICE_HAL) Or _
                                             (&H4000 * FILE_ANY_ACCESS) Or _
                                             (&H4 * 15) Or METHOD_BUFFERED
  Declare Function KernelIoControl _
    Lib "CoreDll.dll" (ByVal dwIoControlCode As Int32, _
                       ByVal lpInBuf As IntPtr, _
                       ByVal nInBufSize As Int32, _
                       ByVal lpOutBuf() As Byte, _
                       ByVal nOutBufSize As Int32, _
                       ByRef lpBytesReturned As Int32) As Boolean

  ' Generated code, omitted in this example

  Private Sub Button1_Click(ByVal sender As System.Object, _
                            ByVal e As System.EventArgs) Handles Button1.Click
    Dim outbuff(1) As Byte Dim dwOutBytes As Int32 = 0
    If Not KernelIoControl(IOCTL_HAL_REBOOT, _
                           IntPtr.Zero, _
                           0, outbuff, 0, dwOutBytes) Then
      MessageBox.Show("KernelIoControl failed")
    End If
  End Sub
End Class