IF THEN works great in Excel, but not so much in Access Queries. Access uses an IIF Expression rather than an IF Statement. Though admittedly I don't have much experience with VB scripting, so maybe I'm missing what you're trying to say. (Sadly, I'm actually excited about taking Access Advanced this semester.)

I use IF THEN regularly for my work in Excel to help the sales reps keep track of their customers' expiring contracts. Don't want to know how much my life would suck if I hadn't figured out how to make Excel do 90% of my work for me!