Incorrect Result Of IF Statement

I have a line of code that compares cell values with a variable.

Code:
dim rmycell as range
If rmycell.value = MyTarget then

This works fine when rmycell.value is empty or has a value. However, sometimes rmycell has a #VALUE! Error. When debugging the code I can see this error showing rymcell with a value of "Error 2015". The MyTarget variable is "abcdefg", so the If statement should resolve as

Code:
If rmycell.value = MyTarget then
becomes
Code:
If Error 2015 = "Abcdefg" then

Which should be a negative result. Except it isn't. The code that is conditional on a positive result runs whenever there is a #VALUE error, just as if the 2 values were equal.