You have to use CASE Statement/Expression
Select * from Customer
WHERE (I.IsClose=@ISClose OR @ISClose is NULL)
AND
(C.FirstName like '%'+@ClientName+'%' or @ClientName is NULL )
AND
CASE @Value
WHEN 2 THEN (CASE I.RecurringCharge WHEN @Total or @Total is NULL)
WHEN 3 THEN (CASE WHEN I.RecurringCharge like
'%'+cast(@Total as varchar(50))+'%'
or @Total is NULL )
END