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<?php    //<~ don't add me in

//Add comment HTML tags
//Ref - http://codex.wordpress.org/Function_Reference/comment_form
add_filter( 'comment_form_defaults', 'wpb_change_comments' );

function wpb_change_comments( $defaults ) {
	
	$defaults['comment_notes_after'] = '<p class="form-allowed-tags">' . sprintf( __( 'You may use these <abbr title="HyperText Markup Language">HTML <abbr> tags and attributes: %s' ), ' <code>' . allowed_tags() . '</code>' ) . '</p>';
	return $defaults;

}

	/**
	 * Filter the default comment form fields.
	 *
	 * @since 3.0.0
	 *
	 * @param array $fields The default comment fields.
	 */
	$fields = apply_filters( 'comment_form_default_fields', $fields );
	$defaults = array(
		'fields'               => $fields,
		'comment_field'        => '<p class="comment-form-comment"><label for="comment">' . _x( 'Comment', 'noun' ) . '</label> <textarea id="comment" name="comment" cols="45" rows="8"  aria-required="true" required="required"></textarea></p>',
		/** This filter is documented in wp-includes/link-template.php */
		'must_log_in'          => '<p class="must-log-in">' . sprintf( __( 'You must be <a href="%s">logged in</a> to post a comment.' ), wp_login_url( apply_filters( 'the_permalink', get_permalink( $post_id ) ) ) ) . '</p>',
		/** This filter is documented in wp-includes/link-template.php */
		'logged_in_as'         => '<p class="logged-in-as">' . sprintf( __( '<a href="%1$s" aria-label="Logged in as %2$s. Edit your profile.">Logged in as %2$s</a>. <a href="%3$s">Log out?</a>' ), get_edit_user_link(), $user_identity, wp_logout_url( apply_filters( 'the_permalink', get_permalink( $post_id ) ) ) ) . '</p>',
		'comment_notes_before' => '<p class="comment-notes"><span id="email-notes">' . __( 'Your email address will not be published.' ) . '</span>'. ( $req ? $required_text : '' ) . '</p>',
		'comment_notes_after'  => '',
		'id_form'              => 'commentform',
		'id_submit'            => 'submit',
		'class_form'           => 'comment-form',
		'class_submit'         => 'submit',
		'name_submit'          => 'submit',
		'title_reply'          => __( 'Leave a Reply' ),
		'title_reply_to'       => __( 'Leave a Reply to %s' ),
		'title_reply_before'   => '<h3 id="reply-title" class="comment-reply-title">',
		'title_reply_after'    => '</h3>',
		'cancel_reply_before'  => ' <small>',
		'cancel_reply_after'   => '</small>',
		'cancel_reply_link'    => __( 'Cancel reply' ),
		'label_submit'         => __( 'Post Comment' ),
		'submit_button'        => '<input name="%1$s" type="submit" id="%2$s" class="%3$s" value="%4$s" />',
		'submit_field'         => '<p class="form-submit">%1$s %2$s</p>',
		'format'               => 'xhtml',
	);

<?php    //<~ don't add me in

//Add comment HTML tags
//Ref - http://codex.wordpress.org/Function_Reference/comment_form
add_filter( 'comment_form_defaults', 'wpb_change_comments' );

function wpb_change_comments( $defaults ) {
	
	$defaults['comment_notes_after'] = '<p class="form-allowed-tags">' . sprintf( __( 'You may use these <abbr title="HyperText Markup Language">HTML <abbr> tags and attributes: %s' ), ' <code>' . allowed_tags() . '</code>' ) . '</p>';
	$defaults['label_submit'] = __('Post A Reply');
	return $defaults;

}

<?php    //<~ don't add me in

add_action('init', 'wpb_allowedtags_comments', 10);

function wpb_allowedtags_comments() {
  define('CUSTOM_TAGS', true);
  global $allowedtags;
  
  $allowedtags = array(
      'a' => array(
           'href' => array (),
           'title' => array ()),
      'code' => array(),
      'em' => array(),
      'strong' => array(),
      'pre' => array(),
  );
}