Does you table or matrix show data (of course when not hidden) ?

And i think instead of the logic you applied, you can try this :

in table

=iif(Parameters!abc.Value= 1 or Parameters!abc.Value=3, True, False)

and in matrix

=iif(Parameters!abc.Value= 2 or Parameters!abc.Value=3, True, False)

i don't know if it's any better then your logic. but give it a try.