title: istanbul ignore if not working - Server side test
body: <p>I want to skip the second if statement<br/>
  While testing I won't pass any &quot;userid&quot; hence I want to skip the second if.</p>
  <pre><code>async update(id: string, userid: string, input: UpdateNotificationInput) {
      const items = await this.model.query('id').eq(id).exec();
      if (items.length === 1) {
        /* istanbul ignore if */
        if (items[0].userId !== userid) {
          throw new BadRequestException();
        }
        const { appTargetId, createDate } = items[0];
        return await this.model.update({ appTargetId, createDate }, input);
      } else {
        throw new BadRequestException();
      }
    }
  
  
  </code></pre>
  <p>The below if shouldn't be accessed.</p>
  <pre><code>if (items[0].userId !== userid) {
          throw new BadRequestException();
        }
  </code></pre>
  <p>My &quot;istanbul ignore if&quot; or &quot;istanbul ignore next&quot; doesn't seem to work. <br/>
  When I run my test coverage the if statement is accessed and I get an error.<br/>
  Am I using it in the correct way?</p>