It's not clear from reading your question what is it about. If I understand right (and completely not sure I am), it is about comment_form() function however other than tag you don't actually say it explicitly.
Your code example seems to be incomplete (ripped out of somewhere) and formatted as one line is pretty much unreadable.
Questions about moving something around are often borderline pure CSS (which is out of scope for the site). Try to include screenshot or fragment of generated page source to better explain what changes you want to make and why.