Can some explain what the heck I'm doing wrong with the following.

Just want the paragraphs to be numbered correctly. Doc is as follows.

<Tab> {LISTNUM} <tab>This is Paragraph Number {MergeField "Something"} one
and will always show, not that that matters.
<Paragraph>
<Tab> {If {Mergefield "Somethingelse"} = N "{ListNum}<tab>This is paragraph
Number two and will only show if the IF is True.<Paragraph>" ""}
<Paragraph>
<tab>{ListNum}<tab>This is paragraph number three and it may have a field or
two also.

What I should get if IF=True
   1.    This is Paragraph Number {MergeField "Something"} one and will
always show, not that that matters.
   2.    This is paragraph Number two and will only show if the IF is True.

   3.    This is paragraph number three and it may have a field or two also.

What I should get if IF=False
   1.    This is Paragraph Number {MergeField "Something"} one and will
always show, not that that matters.
   2.    This is paragraph number three and it may have a field or two also.

What I get if IF=True
   1.    This is Paragraph Number {MergeField "Something"} one and will
always show, not that that matters.
   2.    This is paragraph Number two and will only show if the IF is True.

   2.    This is paragraph number three and it may have a field or two also.

What I get if IF=False
   1.    This is Paragraph Number {MergeField "Something"} one and will
always show, not that that matters.
   2.    This is paragraph number three and it may have a field or two also.

TIA