I think you do not understand what IIF does. IIF stands for "immediate if” and the purpose is to evaluate and expression and give you the option of two outputs, one if the expression is true, one if it is false. The part where it says <Boolean> it means an expression that can be evaluated to a Boolean (a true or false value). The True part is what to do when that condition is true, the False part is what to do when that condition is false.
=Iif(<boolean>, True, False)
For instance, say your report has a dollar amount field and when that amount is greater than $30 you want the report field to append the text “over limit” to the field, otherwise just print the amount. Your field expression would look something like this:
=IIF(myfield.value > 30, myfield.value & “ Over Limit” , myfield.value)
Expression: myfield.value > 30 (it either is, or it isn’t. ergo ‘boolean’)
True: myfield.value & “ Over Limit”
False: myfield.value