Fields that are SQL Null will fail the IF_NULL check.
If you only need to check for SQL Null, use code like the following:
If '#FIELD.IsSqlNull'
…
Endif
If you want a condition to return True if the field is SQL Null or Null, use code like the following:
If '#FIELD.IsSqlNull *OR #FIELD.IsNull'
…
Endif
Alternatively, you can compare against the null value for the field. The following If example returns True if #Field is *SQLNULL or *NULL (assuming #Field is numeric) .
If '#FIELD *EQ *ZERO'
…
Endif