If you entered category totals for the transactions on your Form 1099-B then you need to mail Form 8483 with a copy of your 1099-B. If you entered transactions one at a time, the you don't need to mail Form 8453. If you only reported sales summaries that included only Box A or Box D sales, and which had no adjustments to gain/loss (e.g. wash sales), you do not need to mail a statement to the IRS.
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