* { margin:0; padding:0;}
body { background:#fff; font-family:Verdana, Arial, Helvetica, sans-serif; font-size:15px; line-height:1em; color:#030303; text-align: justify;}

/*in_line*/
input, select { vertical-align:middle; font-weight:normal;}
img {border:0; vertical-align:top; text-align:left;}

/* links css format */

a:link { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; text-align: right; color: #0260AA; text-decoration:none; background-color: transparent;}
a:hover { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #0260AA; text-align: right; text-decoration:underline; background-color: transparent;}
a:visited { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #000099; text-align: right; text-decoration:none; background-color: transparent;}
a:visited:hover { font-family: Verdana, Arial, Helvetica, sans-serif; color: #0000FF; font-size: 11px; text-align: right; text-decoration:underline; background-color: transparent;}
a:active { font-family: Verdana, Arial, Helvetica, sans-serif; color: #000099; font-size: 11px; text-align: right; text-decoration:none; background-color: transparent;}

a:link.body { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; text-align: right; color: #800080; text-decoration:underline; background-color: transparent;}
a:hover.body { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #0260AA; text-align: right; text-decoration:underline; background-color: transparent;}
a:visited.body { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #000099; text-align: right; text-decoration:underline; background-color: transparent;}
a:visited:hover.body { font-family: Verdana, Arial, Helvetica, sans-serif; color: #0000FF; font-size: 11px; text-align: right; text-decoration:none; background-color: transparent;}
a:active.body { font-family: Verdana, Arial, Helvetica, sans-serif; color: #000099;	font-size: 11px; text-align: right; text-decoration:underline; background-color: transparent;}

.clear { clear:both;}

.fleft { float:left;}
.fright { float:right;}

.alignright { text-align:right;}

p { margin:0; padding:0;}

.tall_top {  background:url("images/tall_top.gif") left top repeat-x #232c33;}
.tall_center { background:url("images/tall_center.gif") left top repeat-x #fff;}
.tall_bottom { background:url("images/tall_bottom.gif") left top repeat-x #fff;}


ul { list-style:none;}
ul li a { background:url("images/marker2.gif") no-repeat 0 7px; padding-left:8px; line-height:1.59em;}
ul li a:hover { }

.title { margin:0 0 16px 0;}
.title1 { margin:0 0 2px 0;}

.img_indent { margin:0 20px 0 0; float:left;}


/*txt, links*/
h1 {font-size:12px; padding-bottom:6px;}
h2 {font-size:11px; font-weight: normal;}
h3 {font-size:1em;}
h4 { font-size:1em; margin-bottom:8px;}
h6 {}

.txt1 { color:#ea4808;}
.txt2 { font-size:1.08em; color:#65737e; line-height:1.33em;}

.link1 { background:url("images/marker.gif") no-repeat right 1px; padding-right:24px;}
.link2 { background:url("images/marker1.gif") no-repeat 0 8px; padding-left:10px; color:#778692; text-decoration:none;}
.link2:hover { text-decoration:underline;}

.line_hor { background:url("images/line1.gif") left bottom repeat-x;}


/*header*/
#header .col_1 { width:265px;}
#header .col_1 .indent { padding: 48px 0 0 51px;}
#header .col_2 { width:460px;}
#header .col_2 .indent { padding: 91px 0 0 32px;}
#header .time { float: right; width:160px; height:17px;}
#header .nav { float: left; width: 286px; height:26px; padding-left:5px; padding-top:5px; text-align: right; font-size: 10px;}


/*content*/
#content1, #content2 { font-size:0.75em;}
#content1 .indent { padding:24px 0 45px 0;}
#content1 .indent1 { float: left; padding-top: 0px; text-align: justify;}
#content1 .indent2 { float: center; padding-top: 15px; padding-left: 10px; text-align: justify;}
#content2 .indent { padding: 21px 0 32px 24px;}

div.areaOne{ background:url("images/1_bann1.jpg") no-repeat; font-family: Verdana, Arial, Helvetica, sans-serif; margin-left: 10px;
                             color: #030303; font-size: 11px; text-align: justify; width: 467px; height: 93px; padding: 10px;}
div.areaTwo{ background:url("images/1_bann2.jpg") no-repeat; font-family: Verdana, Arial, Helvetica, sans-serif; margin-left: 10px;
                             color: #030303; font-size: 11px; text-align: justify; width: 467px; height: 93px; padding: 10px;}
div.areaThree{ background:url("images/1_bann3.jpg") no-repeat; font-family: Verdana, Arial, Helvetica, sans-serif; margin-left: 10px;
                             color: #030303; font-size: 11px; text-align: justify; width: 467px; height: 93px; padding: 10px;}

/*footer*/
#footer { font-size:0.69em; font-family:Tahoma;}
#footer .indent { padding:0 0 0 28px;}



/*================== index.html ==================*/
#page1 #header .col_2 .indent { padding:51px 0 0 0;}
#page1 #content1 .col_1 .indent { padding: 0px 0 0 15px;}
#page1 #content1 .col_1 p { margin-bottom:16px;}
#page1 #content1 .col_2 img { margin-bottom:8px;}
#page1 #content2 .col_2 .block { width:231px;}
#page1 #content2 .col_2 .block .ind { padding:20px 6px 0 29px;}
#page1 #content2 .ind2 { padding:20px 0px 0 15px;}
#page1 #content2 .col_2 .title { margin-bottom:13px;}
#page1 #content2 .col_3 .block { width:231px; line-height:1.5em;}
#page1 #content2 .col_3 .title { margin-bottom:12px;}
#page1 #content2 .col_3 p { margin-bottom:13px;}

/*================== index-1.html ==================*/
#page2 #content1 .indent { padding:44px 0 53px 0;}
#page2 #content1 .col_1 .indent { padding:19px 0 0 52px;}
#page2 #content1 .col_1 p { margin-bottom:16px;}
#page2 #content1 .col_1 .img_indent { margin-bottom:15px;}
#page2 #content1 .col_1 .container { width:296px;}
#page2 #content1 .col_1 ul { margin-bottom:13px;}
#page2 #content1 .col_2 h3 { margin-bottom:10px;}
#page2 #content1 .col_2 .container { width:313px;}
#page2 #content1 .col_2 p { margin-bottom:12px;}
#page2 #content2 .col_2 .block { width:231px;}
#page2 #content2 .col_2 .block .ind { padding:25px 26px 0 29px;}
#page2 #content2 .col_2 .title { margin-bottom:13px;}
#page2 #content2 .col_3 .block { width:231px; line-height:1.5em;}
#page2 #content2 .col_3 .title { margin-bottom:12px;}
#page2 #content2 .col_3 p { margin-bottom:13px;}

/*================== page4 ==================*/
#page4 #content1 .indent { padding:44px 0 52px 0;}
#page4 #content1 .col_1 .indent { padding:19px 22px 0 52px;}
#page4 #content1 .col_1 p { margin-bottom:15px;}
#page4 #content1 .col_1 h4 { margin:16px 0 7px 0;}
#page4 #content1 .col_2 .block1 { width:437px;}
#page4 #content1 .col_2 .block1 .ind { padding:21px 26px 15px 22px;}
#page4 #content1 .col_2 h3 { margin-bottom:11px;}
#page4 #content1 .col_2 .img_indent { margin:0 20px 21px 0;}
#page4 #content1 .col_2 .container { width:313px;}
#page4 #content1 .col_2 p { margin-bottom:7px;}
#page4 #content2 .col_2 .block { width:231px;}
#page4 #content2 .col_2 .block .ind { padding:25px 26px 0 29px;}
#page4 #content2 .col_2 .title { margin-bottom:13px;}
#page4 #content2 .col_3 .block { width:231px; line-height:1.5em;}
#page4 #content2 .col_3 .title { margin-bottom:12px;}
#page4 #content2 .col_3 p { margin-bottom:13px;}

/*================== taxprep ==================*/
#taxprep #header .col_2 .indent { padding:51px 0 0 0;}
#taxprep #content1 .col_1 .indent { padding: 0px 0 0 15px;}
#taxprep #content1 .col_1 p { margin-bottom:16px;}
#taxprep #content1 .col_2 img { margin-bottom:8px;}
#taxprep #content2 .col_2 .block { width:231px;}
#taxprep #content2 .col_2 .block .ind { padding:20px 6px 0 29px;}
#taxprep #content2 .col_2 .title { margin-bottom:13px;}
#taxprep #content2 .col_3 .block { width:231px; line-height:1.5em;}
#taxprep #content2 .col_3 .title { margin-bottom:12px;}
#taxprep #content2 .col_3 p { margin-bottom:13px;}
#taxprep #content2 .col_2 .block .ind { padding:20px 6px 0 29px;}
#taxprep #content2 .ind2 { padding:20px 0px 0 15px;}
#taxprep #content2 .col_2 .title { margin-bottom:13px;}

/*================== misc.html ==================*/
#irsforms #content1 .indent { padding:33px 52px 37px 52px;}
#irsforms #content1 p { margin-bottom:16px;}

#glossary #content1 .indent { padding:33px 52px 37px 52px;}
#glossary #content1 p { margin-bottom:16px;}


/*==================list====================*/
.block { background:#fff; width:238px;}
.block .t { background:url("images/t.gif") left top repeat-x;}
.block .l_t { background:url("images/l_t.gif") no-repeat left top;}
.block .r_t { background:url("images/r_t.gif") no-repeat right top;}
.block .left_line { background:url("images/left_line.gif") no-repeat left 15px;}
.block .right_line { background:url("images/right_line.gif") no-repeat right 13px;}
.block .ind { padding:25px 20px 0 29px;}

.block1 { background:#f1f5f7; width:367px;}
.block1 .r { background:url("images/r1.gif") right top repeat-y;}
.block1 .b { background:url("images/b1.gif") left bottom repeat-x;}
.block1 .l { background:url("images/l1.gif") left top repeat-y;}
.block1 .t { background:url("images/t1.gif") left top repeat-x;}
.block1 .l_t { background:url("images/l_t_1.gif") no-repeat left top;}
.block1 .r_t { background:url("images/r_t_1.gif") no-repeat right top;}
.block1 .r_b { background:url("images/r_b_1.gif") no-repeat right bottom;}
.block1 .l_b { background:url("images/l_b_1.gif") no-repeat left bottom;}
.block1 .ind { padding:21px 0 19px 22px;}

.list_block { background:url("images/line1.gif") left bottom repeat-x; width:176px; height:23px; margin-bottom:7px;}

.footer_block { background:url("images/footer_bgd.gif") left top repeat-x; width:719px; color:#f3f4f5;}
.footer_block .left { background:url("images/footer_left.gif") no-repeat left top;}
.footer_block .right { background:url("images/footer_right.gif") no-repeat right top;}
.footer_block .ind { padding:16px 4px 16px 0; text-align:center;}
.footer_block a { text-decoration:none; color:#f3f4f5;}
.footer_block a:hover { text-decoration:underline;}

p.footer { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 9px; text-align: center; color: #808080; background-color: transparent; font-weight: normal;}

a:link.footer { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; text-align: right; color: #800080; text-decoration:none; background-color: transparent; font-weight: normal;}
a:hover.footer { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #800080; text-align: right; text-decoration:underline; background-color: transparent; font-weight: normal;}
a:visited.footer { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #800080; text-align: right; text-decoration:none; background-color: transparent; font-weight: normal;}
a:visited:hover.footer { font-family: Verdana, Arial, Helvetica, sans-serif; color: #800080; font-size: 11px; text-align: right; text-decoration:underline; background-color: transparent; font-weight: normal;}
a:active.footer{ font-family: Verdana, Arial, Helvetica, sans-serif; color: #800080; font-size: 11px; text-align: right; text-decoration:none; background-color: transparent; font-weight: normal;}

a:link.bottomNav { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 10px; text-align: right; color: #800080; text-decoration:none; background-color: transparent; font-weight: normal;}
a:hover.bottomNav { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 10px; color: #800080; text-align: right; text-decoration:underline; background-color: transparent; font-weight: normal;}
a:visited.bottomNav { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 10px; color: #800080; text-align: right; text-decoration:none; background-color: transparent; font-weight: normal;}
a:visited:hover.bottomNav { font-family: Verdana, Arial, Helvetica, sans-serif; color: #800080; font-size: 10px; text-align: right; text-decoration:underline; background-color: transparent; font-weight: normal;}
a:active.bottomNav { font-family: Verdana, Arial, Helvetica, sans-serif; color: #800080; font-size: 10px; text-align: right; text-decoration:none; background-color: transparent; font-weight: normal;}

a:link.flash { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; text-align: right; color: #ffffff; text-decoration:none; background-color: transparent; font-weight: bold;}
a:hover.flash { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #ffffff; text-align: right; text-decoration:underline; background-color: transparent; font-weight: bold;}
a:visited.flash { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #ffffff; text-align: right; text-decoration:none; background-color: transparent; font-weight: bold;}
a:visited:hover.flash { font-family: Verdana, Arial, Helvetica, sans-serif; color: #ffffff; font-size: 11px; text-align: right; text-decoration:underline; background-color: transparent; font-weight: bold;}
a:active.flash { font-family: Verdana, Arial, Helvetica, sans-serif; color: #ffffff; font-size: 11px; text-align: right; text-decoration:none; background-color: transparent; font-weight: bold;}

a:link.efile { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 13px; text-align: right; color: #800080; text-decoration:none; background-color: transparent; font-weight: bold;}
a:hover.efile { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 13px; color: #800080; text-align: right; text-decoration:underline; background-color: transparent; font-weight: bold;}
a:visited.efile { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 13px; color: #800080; text-align: right; text-decoration:none; background-color: transparent; font-weight: bold;}
a:visited:hover.efile { font-family: Verdana, Arial, Helvetica, sans-serif; color: #800080; font-size: 13px; text-align: right; text-decoration:underline; background-color: transparent; font-weight: bold;}
a:active.efile { font-family: Verdana, Arial, Helvetica, sans-serif; color: #800080; font-size: 13px; text-align: right; text-decoration:none; background-color: transparent; font-weight: bold;}

/*==========================================*/