I'm trying to count the empty checkboxes in a column if the neighboring column is not empty

I am newly certified and am looking for help with formulas.

I want to count the unchecked boxes if there is something in the Action # column and do nothing if it is empty. What am I missing?

=IF(NOT(ISBLANK([Action #]),(COUNTIF(Completed:Completed, =0))))

Many thanks,

Michael

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