html, body, h1, h2, h3, h4, ul, li {
	margin: 0;
	padding: 0;
}

#wrapper h1 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 15px;
}

h1 img {
	display: block;
}
img {
	border: 0;
}
a {
	color: #464544;
}
.small {
	font-size: xx-small;
}
.bottomtext {
margin-top:30px;
	font-size: x-small;
	color: #82829B;
}

.red {
	color: #670001;
}

a:hover {
	color: #FFA405;
}
.left {
	float: left;
}
.right {
	float: right;
}
.more {
	text-align: right;
}
.clear {
	clear: both;
}

body {
	text-align: center;
	color: #000033;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	background-color: #fff;
	background-image: url(images/page_bg.gif);
	background-repeat: no-repeat;
	
}

/** layout **/
#wrapper {
	text-align: left;
	margin: auto;
	width: 728px;
  position: relative;
}

h1 {
	position: absolute;
	top: 46px;
	left: 0;
	height: 43px;
	padding-top: 8px;
	width: 414px;
	text-align: center;
	background: #7A808C;
	color: #ffffff;
	font: 24px "Times new roman", serif;
	font-weight: normal;
	background-color: #660000;
}
h1 strong {
  font-weight: normal;
  color: #0E1520;
}
#top-nav {
	position: absolute;
	top: 15px;
	left: 414px;
	width: 266px;
	height: 269px;
	background: #6D7481 bottom left url(images/tax_preparer_resume.jpg) no-repeat;
	background-color: #82829B;
}
#top-nav ul {
  text-align: center;
  line-height: 32px;
}
#top-nav li {
  display: inline;
  font-size: 12px;
  color: #fff;
}
#top-nav a {
  text-decoration: none;
  font-weight: normal;
  color: #fff;
}
#top-nav a:hover {
  text-decoration: underline;
}
.red-big {
	font-size: small;
	color: #670001;
}


#mmagic {
	background: url("images/irs_tax_preperation.gif") no-repeat;
	position: absolute;
	top: 46px;
	left: 680px;
	width: 48px;
	height: 36px;
	padding-top: 238px;
}
#header {
  background: url(images/header_bg.jpg) no-repeat;
  position: absolute;
  top: 89px;
  left: 0px;
  width: 414px;
  height: 195px;
}

/** body **/
#spacer {
  height: 285px;
}

#body {
  background: url(images/body_bg.gif) repeat-y;
  width: 100%;
}

#left {
  float: left;
  width: 412px;
}
#right {
  float: right;
  width: 312px;
}

#nav ul {
}
#nav li {
  float: left;
  width: 102px;
  height: 34px;
  line-height: 34px;
  text-align: center;
  background: url(images/tab_lit.gif) repeat-x;
  border-left: 1px solid white;
  list-style: none;
}
#nav a {
  font: 16px "Times new roman", serif;
  color: #ffffff;
  text-decoration: none;
}
#nav a:hover {
  text-decoration: underline;
}
#nav li.drk {
  background: url(images/tab_drk.gif) repeat-x;
  border-left: none;
  padding-left: 1px;
}

#visit {
  background: #EEEEEE;
  padding: 15px 40px 14px 36px;
}
#visit h2 {
  font: 24px "Times new roman", serif;
}
#visit a {
  text-decoration: none;
}
#visit a:hover {
  text-decoration: underline;
}

#subs-left {
  float: left;
  width: 160px;
  padding-left: 35px;
  padding-bottom: 10px;
  margin-top: 22px;
}
#subs-right {
  float: right;
  width: 145px;
  padding-right: 30px;
  padding-bottom: 10px;
  margin-top: 22px;
}
#subs-left a {
  color: #fff;
}
#subs-left {
  color: #fff;
}
#subs-left h3 {
  color: #000000;
  font: 16px "Times new roman", serif;
}
#subs-left p {
  text-align: justify;
}

#subs-right {
  color: #fff;
}
#subs-right h3 {
  color: #000000;
  padding-left: 20px;
  padding-bottom: 14px;
  font: 16px "Times new roman", serif;
}
#subs-right h4 {
  color: #000000;
  font: 14px "Times new roman", serif;
  margin: 0.6em 0;
}
#subs-right ul {
  margin-top: 1em;
}
#subs-right li {
  list-style: none;
  padding-left: 20px;
  background: 5px 3px url(images/bullet.gif) no-repeat;
}
#subs-right p {
  text-align: justify;
  margin: 0.6em 0;
}

#right-i {
  padding: 4px 25px 0 20px;
}
#right h2 {
	color: #000033;
	margin-bottom: 12px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: large;
	border-bottom-width: thin;
	border-bottom-style: solid;
	border-bottom-color: #660000;
	padding-bottom: 5px;
	padding-top: 5px;
}
#right h3 {
	color: #000033;
	margin-bottom: 10px;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 14px;
	border-top-width: thin;
	border-top-style: solid;
	border-top-color: #000033;
	padding-top: 5px;
}
#right p {
  margin-top: 0;
  color: #163348;
}
#right .left {
  margin-right: 4px;
}
#right a {
	color: #000033;
	font-weight: bold;
	text-decoration: none;
}
#right a:hover {
  text-decoration: underline;
}

/** footer **/
#copyright {
	color: #fff;
	text-align: center;
	font-size: 11px;
	float: right;
	width: 315px;
	background-color: #B5B5C4;
	padding-top: 70px;
	padding-right: 0;
	padding-bottom: 5px;
	padding-left: 0;
	background-image: url(images/copyright.gif);
	background-repeat: no-repeat;
	background-position: right bottom;
}
#copyright p {
  margin: 0;
  padding: 0;
}

#sidepicR {
	position:absolute;
	left:733px;
	top:291px;
	width:59px;
	height:101px;
	z-index:1;
	background-image: url(images/right_side_far.jpg);
	background-repeat: no-repeat;
}

#sidepicL {
	position:absolute;
	left:-75px;
	top:89px;
	width:73px;
	height:243px;
	z-index:1;
}
.blue {
	color: #000034;
}

.blueborder {
	border: 1px solid #B5B5C4;
}

#lightblue {
	color: #000033;
	background-color: #B5B5C4;
}
#main {
	float: left;
	width: 390px;
	padding-left: 10px;
	padding-top: 20px;
}
#main ul {
	margin-left: 50px;
}
#main a {
	color: #670001;
	text-decoration: none;
}
#main a:visited {
	color: #670001;
}
#main a:hover {
	color: #0000FF;
	text-decoration: underline;
}

#main a:active {
	color: #0000FF;
}
#main h4 {
	font-size: medium;
	border-bottom-width: thin;
	border-bottom-style: solid;
	border-bottom-color: #B5B5C4;
}
#main h2 {
	color: #660000;
	font-size: medium;
}


#bottomblue {
	float: left;
	width: 413px;
	background-color: #EEEEEE;
	padding-top: 28px;
	padding-right: 0;
	padding-bottom: 17px;
	padding-left: 0;
	background-image: url(images/bottomblue.jpg);
	background-repeat: repeat-x;
	background-position: top;
	color: #000034;
}

#bottomblue p {
	margin: 0px;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
}
#bottomblue a {
	color: #000034;
	text-decoration: none;
}
#bottomblue a:visited {
	color: #000034;
	text-decoration: none;
}
#bottomblue a:hover {
	color: #670001;
	text-decoration: none;
}
#bottomblue  a:active {
	color: #670001;
	text-decoration: none;
}

#main-server {
	padding-left: 10px;
	padding-top: 20px;
}
#main-server ul {
	margin-left: 50px;
}
#main-server a {
	color: #670001;
	text-decoration: none;
}
#main-server a:visited {
	color: #670001;
}
#main-server a:hover {
	color: #0000FF;
	text-decoration: underline;
}

#main-server a:active {
	color: #0000FF;
}
#main-server h4 {
	font-size: medium;
	border-bottom-width: thin;
	border-bottom-style: solid;
	border-bottom-color: #B5B5C4;
}
#main-server h2 {
	color: #660000;
	font-size: medium;
}
h3 {
	font-size: 14px;
}