Several issues with that. Try:
=IF(C2>=1,"",HYPERLINK("#Sheet3!B2","Go to B2"))
First you have lots of " marks that are not needed. Once we clean those up, we can fix the HYPERLINK function. The address where you want to go must be in quotes, and you need the workbook name, the sheet name, and the cell you want. If you want a link to the current workbook, you can use the # as a placeholder. And I would recommend using a "friendly name" to make it easier to understand what the link is.
Hope this helps.