<tr id="frM56"><td width="25%" class="gTableLeft" id="frM57" valign="top">Текст сообщения:<div class="smilesPart">$SMILES$</div></td><td class="gTableRight" id="frM58">$BBCODES$ $_MESSAGE$</td></tr>

<?if($BBCODES$)?>               
<script type="text/javascript">               
// By LoveIRC.com ~ Version 0.5               
             var text_enter_audio = "Введите ссылку на аудио файл.";               
             var text_enter_video = "Введите ссылку на видео файл.";               

function tag_audio()               
             {               
             var FoundErrors = '';               
             var enterAudio = prompt(text_enter_audio, "http://any_site.com/music.mp3");               
              if (!enterAudio || enterAudio=='http://any_site.com/music.mp3')               
              {               
             return;               
             }               
              doInsert("[audio]"+enterAudio+"[/audio]", "", false);               
             }               
                          
function tag_video()               
              {               
             var FoundErrors = '';               
             var enterVideo = prompt(text_enter_video, "http://youtube.com/watch?v=DbzFNj8HVmc");               
             if (!enterVideo || enterVideo=='http://youtube.com/watch?v=DbzFNj8HVmc')               
             {               
             return;               
}               
             doInsert("[video]"+enterVideo+"[/video]", "", false);               
             }               
</script>               
<?endif?>

Не закрыт один или более условный оператор (<?if?>)