Fix ERB being used in an HTML comment

This was causing erb-lint to issue a warning.

app/views/layouts/application.html.erb

@@ -21,8 +21,8 @@
     <div class="wrapper <%= yield (:wrapper_class) %>">
       <%= render "layouts/header", with_subnavigation: true %>
 
-      <!--[if lt IE 9]>
       <% if browser.ie? && cookies["ie_alert_closed"] != "true" %>
+      <!--[if lt IE 9]>
         <div data-alert class="callout primary ie-callout" data-closable>
           <button class="close-button ie-callout-close-js"
                   aria-label="<%= t("application.close") %>" type="button" data-close>
@@ -38,8 +38,8 @@
             ).html_safe %>
           </p>
         </div>
-      <% end %>
       <![endif]-->
+      <% end %>
 
       <%= render "layouts/flash" %>