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Default Multiple IF functions

I'm trying to create an IF function to calculate some payroll taxes. Here's
the formula that I came up with
=IF(AND(L9<8000,SUM(B9:L9)<8000),L9*$B$72,IF(SUM(B 9:K9)8000,0,((SUM(B9:K9)-8000)*-$B$72))+IF(AND(L18<8000,SUM(B18:L18)<8000),L18*$B$ 72,IF(SUM(B18:K18)8000,0,((SUM(B18:K18))-8000)*-$B$72 ETC. it's long formula

It works properly until one of the if statements in a section (
IF(SUM(B9:K9)8000,0,((SUM(B9:K9)-8000)*-$B$72)) ) come up with the answer 0
then the formula stops and doesn't continue to the next section. What am I
doing wrong?
Thanks!
Terri
 
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