that not what the instructions for the form say
When and Where To File
If you are an ERO, you must mail Form 8453 to the IRS
within 3 business days after receiving acknowledgement
that the IRS has accepted the electronically filed tax
return.
If you are filing your tax return using an online provider,
mail Form 8453 to the IRS within 3 business days after
you have received acknowledgement from your
intermediate service provider and/or transmitter that the
IRS has accepted your electronically filed tax return. If
you don’t receive an acknowledgement, you must contact
your intermediate service provider and/or transmitter.
Mail Form 8453 to:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
Specific Instructions
