I believe the advice is incorrect for a direct conversion. This should be checked more thoroughly.
This is from another site:
“Your planned conversion (traditional to Roth) while set to occur early in the year, does not necessarily mean the resulting tax liability has to be paid at the same time,” she said. “Converting earlier in the year may allow you more time to pay the taxes, because, in general, taxes are due upon filing the tax return for the year in question.”
Your 2022 tax return is due April 15, 2023, so, potentially, you could delay paying the conversion tax in part or in whole until that time."
