diff --git a/makefiles/utils/test/makefile b/makefiles/utils/test/makefile
new file mode 100644
index 0000000..a148cfa
--- /dev/null
+++ b/makefiles/utils/test/makefile
@@ -0,0 +1,9 @@
+# -*- makefile -*-
+
+include ../include.mk
+
+all:
+
+test ::
+	@echo "Testing if-not"
+	@echo $(call if-not,$(null),true,false)