Index: wp-includes/formatting.php
===================================================================
--- wp-includes/formatting.php	(revision 22821)
+++ wp-includes/formatting.php	(working copy)
@@ -1132,10 +1132,8 @@
 }
 
 /**
- * Will only balance the tags if forced to and the option is set to balance tags.
+ * Balances tags if forced to, or if the 'use_balanceTags' option is set to true.
  *
- * The option 'use_balanceTags' is used to determine whether the tags will be balanced.
- *
  * @since 0.71
  *
  * @param string $text Text to be balanced
@@ -1143,9 +1141,10 @@
  * @return string Balanced text
  */
 function balanceTags( $text, $force = false ) {
-	if ( !$force && get_option('use_balanceTags') == 0 )
+	if ( $force || get_option('use_balanceTags') == 1 )
+		return force_balance_tags( $text );
+	else
 		return $text;
-	return force_balance_tags( $text );
 }
 
 /**