Syntax error in  a numbers " if" formula

Hi All:  I hope that somepne can tell me what is causing the syntax error on the following formula:
=IF(C16>0, =sum(C15+C19+C23+12), =12)
I have tried just about everything that i can think of and nothing works.  for your info C16 is a numeric field with no formulas. the formula in the if true section, works just find in the spreadsheet.  The if false section, I have tried =12, +12, =+12, and 12.  I am using numbers 09.
I look forward to everyone's assistance.
Thanks,
G.E.

omit the "=" inside the if() like:
=IF(C16>0, sum(C15,C19,C23,12), 12)

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