This is how it can be done using CASE
:
DECLARE @myParam INT;
SET @myParam = 1;
SELECT *
FROM MyTable
WHERE 'T' = CASE @myParam
WHEN 1 THEN
CASE WHEN MyColumn IS NULL THEN 'T' END
WHEN 2 THEN
CASE WHEN MyColumn IS NOT NULL THEN 'T' END
WHEN 3 THEN 'T' END;