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Default Date - Help

Hi All

I am writing a formula to return 3 values, using 2 IF statement.

=IF(TODAY()A13,"OVERDUE","OPEN"),IF(TODAY()C13," CLOSED")
But for some reason it keeps on returning an error message #value!

Cell A13 & C13 contains dates, formmatted!
Do i need to unformat the dates to read better? ie: 38143 = 06/06/2008

Also I have two other cell which can determin the closed date, which you
enter the either a two figure number or another cell with a year date (ie:
2007-2008)

Thanks

 
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