CAUSE: The Microsoft Distributed Transaction Coordinator (MS DTC) service is unavailable to SQL Server. Some of the reasons the MS DTC service is unavailable include:
The server on which MS DTC is expected to reside cannot be found or is not accessible. The MS DTC service is not started.
RESOLUTION: 1. Verify that all servers involved in the MS DTC transaction are available on the network. 2. Verify that the MS DTC service is started (or is online in a cluster) for all servers or clusters involved in the MS DTC transaction. 3. Check the SQL Server error log and the Event Viewer logs for other errors around the same time as this error.