SQL nested IF's not working - sql-server

Question

From the looks of it I've wrapped everything in the proper BEGIN...END statements, however the code goes through and executes almost every single line of code. I've done print statements too to make sure that both #rows variables actually do contain values greater than 0. Can anyone help point me in the right direction?
IF #rows > '0'
--This agent's Tax ID number has been found to exist in AgentIdentification table
BEGIN
--Set UniqueAgentId according to mapped value from AgentIdentification table
SELECT #uniqueAgentId = UniqueAgentId
FROM AgentIdentification
WHERE AgentTaxId = #ssn
--Check to make sure this record exists in UniqueAgentIdToAgentId table
SELECT #rows = COUNT(*)
FROM UniqueAgentIdToAgentId
WHERE UniqueAgentId = #uniqueAgentId and AgentId = #agentId
PRINT #rows
IF #rows > 0
--Record exists in UniqueAgentIdToAgentId table
--Check to make sure correct UniqueAgentId is mapped to correct AgentId and vice versa
BEGIN
SELECT #agentIdRows = COUNT(AgentId)
FROM UniqueAgentIdToAgentId
WHERE UniqueAgentId = #uniqueAgentId and AgentId <> #agentId
SELECT #uniqueIdRows = COUNT(UniqueAgentId)
FROM UniqueAgentIdToAgentId
WHERE AgentId = #agentId and UniqueAgentId <> #uniqueAgentId
IF #uniqueIdRows = 0 AND #agentIdRows = 0
BEGIN
SET #returnValue = 1
END
ELSE IF #agentIdRows = 0 AND #uniqueIdRows > 0
BEGIN
SET #returnValue = 2
END
ELSE
BEGIN
SET #returnValue = 3
END
END
--Record does not exist in UniqueAgentIdToAgentId and will be added
ELSE
BEGIN
INSERT INTO UniqueAgentIdToAgentId (UniqueAgentId, AgentId, CompanyCode, LastChangeOperator, LastChangeDate)
VALUES (#uniqueAgentId, #agentId, #companyCode, #lastChangeOperator, #LastChangeDate)
SET #returnValue = 4
END
END
ELSE
BEGIN TRANSACTION
--This agent Tax ID number does not exist on AgentIdentification table
--Add record into Agent and AgentIdentification table
INSERT INTO Agent (EntityType, FirstName, LastName, NameSuffix, CorporateName, LastChangeOperator, LastChangeDate)
VALUES (#entityType, #firstName, #lastname, '', #corporateName, #lastChangeOperator, #LastChangeDate)
SELECT #uniqueAgentId = ##IDENTITY
SELECT UniqueAgentId
FROM Agent
INSERT INTO AgentIdentification (UniqueAgentId, TaxIdType, AgentTaxId, LastChangeOperator, LastChangeDate)
VALUES (#uniqueAgentId, #taxIdType, #ssn, #lastChangeOperator, #lastChangeDate)
--Check to make sure this record exists in UniqueAgentIdToAgentId table
SELECT #rows = COUNT(*)
FROM UniqueAgentIdToAgentId
WHERE UniqueAgentId = #uniqueAgentId and AgentId = #agentId
IF #rows > 0
--Record exists in UniqueAgentIdToAgentId table
--Check to make sure correct UniqueAgentId is mapped to correct AgentId and vice versa
BEGIN
SELECT #agentIdRows = COUNT(AgentId)
FROM UniqueAgentIdToAgentId
WHERE UniqueAgentId = #uniqueAgentId and AgentId <> #agentId
SELECT #uniqueIdRows = COUNT(UniqueAgentId)
FROM UniqueAgentIdToAgentId
WHERE AgentId = #agentId and UniqueAgentId <> #uniqueAgentId
IF #uniqueIdRows = 0 AND #agentIdRows = 0
BEGIN
SET #returnValue = 5
END
ELSE IF #agentIdRows = 0 AND #uniqueIdRows > 0
BEGIN
SET #returnValue = 6
END
ELSE
BEGIN
SET #returnValue = 7
END
END
--Record does not exist in UniqueAgentIdToAgentId and will be added
ELSE
BEGIN
INSERT INTO UniqueAgentIdToAgentId (UniqueAgentId, AgentId, CompanyCode, LastChangeOperator, LastChangeDate)
VALUES (#uniqueAgentId, #agentId, #companyCode, #lastChangeOperator, #LastChangeDate)
SET #returnValue = 8
END
COMMIT TRANSACTION

Answer 1

I think this:
ELSE
BEGIN TRANSACTION
Needs to be this:
ELSE
BEGIN
BEGIN TRANSACTION
And this:
COMMIT TRANSACTION
Needs to be this:
COMMIT TRANSACTION
END