I did what you said and the TEST check did not show up at all so I think the {if $product.taxes} statement is the issue. Not sure what to do from here.
Here is the code I have now:
{* $Id: related_products.tpl,v 1.15.2.1 2007/05/02 06:05:39 max Exp $ *}
{if $product_links ne ""}
{capture name=dialog}
{assign var="tmp" value="0"}
{section name=cat_num loop=$product_links}
{if $product_links[cat_num].productid}{assign var="tmp" value="1"}{/if}
{/section}
{section name=cat_num loop=$product_links}
{ if %cat_num.first% }
<table border="0" cellspacing="0" width="100%">
{/if}
{if $smarty.section.cat_num.index is div by 3}
</tr><tr>
<tr>
<td><img src="{$ImagesDir}/spacer.gif"></td>
</tr>
<tr valign="top">
{/if}
<td width="33%" align="center">
<a style="text-decoration: none;" href="product.php?productid={ $product_links[cat_num].productid }"{if $config.Modules.upselling_new_window eq 'Y'} target="_blank"{/if}>
{include file="product_thumbnail.tpl" productid=$product_links[cat_num].productid image_x=$config.Appearance.thumbnail_width product=$product_links[cat_num].product tmbn_url=$product_links[cat_num].tmbn_url}</a>
<br>
<a href="product.php?productid={ $product_links[cat_num].productid }"{if $config.Modules.upselling_new_window eq 'Y'} target="_blank"{/if}>
<b>{ $product_links[cat_num].product}</b>
</a>
<br>
{* <font class="ProductPrice">{include file="currency.tpl" value=$product_links[cat_num].taxed_price}</font> *}
{if $product.taxes}
{include file="customer/main/taxed_price.tpl"
taxes=$product.taxes}
{/if}
</td>
{ if %cat_num.last% }
</tr></table>
{/if}
{/section}
{/capture}
{include file="dialog.tpl" title=$lng.lbl_related_products content=$smarty.capture.dialog extra='width="100%"'}
{/if}