body {
	background: #E0E0E0;
	color: #000000;
}

* {
	padding: 0px;
	margin: 0px;
}

p, td, th, h1, h2, h3, h4, ul, li, ol {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	font-weight: normal;
	margin-bottom: 13px;
	margin-left: 0px;
}

#tips { 
	margin-top: 1px;
	margin-bottom: 1px;
	font-size: 13px;
	padding: 2px 2px 2px 2px;
	font-family: Verdana, Arial, Helvetica, sans-serif;	
}

#tips td{
	font-size: 12px;
}


hr {
	color: #ffffff;
	border-top: 1px solid #cccccc;
}

sup {
	font-size: 9px;  
	margin-top: -3px;
}

#thePage {
	width: 840px;
	height: auto;
	margin-right: auto;
	margin-left: auto;
	padding-left: 10px;
	background-color: #ffffff;
	border-left: 1px solid #999999;
	border-right: 1px solid #999999;
	border-bottom: 1px solid #999999;
}
a.noU:link, a.noU:visited {
	font-size: 20px;
	color: #004387;
	text-decoration:none;
}
	
a:link, a:visited, a:active {
	font-size: 20px;
	color: #004387;
	text-decoration: underline;
	/* text-decoration: underline; */
}

a:hover {
	color: #000000;
	text-decoration: underline;
}


.line {
	width: 590px;
	border-top: 1px solid #cccccc;
}



.rtBorder {
	border-right: 1px solid #666666;
}



.navbar table {
	width: 840px;
	height: 30px;
	border-top: 1px solid #cccccc;							
	border-bottom: 1px solid #cccccc;						
	border-left: 1px solid #cccccc;							
	margin-bottom: 1px;
	clear: both;
}

.navbar a:link, .navbar a:visited{
	height: 30px;
	font-family: Arial, Helvetica, sans-serif;				
	font-size: 11px;
	font-weight: bold;
	text-align: center;
	text-decoration: none;
	line-height: 30px;										
	color: #666666;											
	margin-bottom: -2px;
	padding-left: 10px;
	padding-right: 10px;
	background-image: url(images/btn_bkg.jpg);			
	background-repeat: repeat-x;
	border-right: 1px solid #cccccc;						
	border-left: 1px solid #FBFBFB;							
	display: block;
}

.navbar a:hover {
	color: #ffffff;							
	background-image: url(images/btn_bkg_ro.jpg);		
	background-repeat: repeat-x;
	border-right: 1px solid #999999;
}

#tax a:link, #tax a:visited{
	height: 30px;
	font-family: Arial, Helvetica, sans-serif;				
	font-size: 12px;
	font-weight: bold;
	text-align: center;
	text-decoration: none;
	line-height: 30px;										
	color: #ff0000;											
	margin-bottom: -2px;
	padding-left: 10px;
	padding-right: 10px;
	background-image: url(images/grn_btn_bkgrnd.jpeg);			
	background-repeat: repeat-x;
	border-right: 1px solid #cccccc;						
	border-left: 1px solid #FBFBFB;							
	display: block;
}

#tax a:hover {
    color: #ffffff;                         
    background-image: url(images/grn_btn_bkgrnd_ro2.jpeg);       
    background-repeat: repeat-x;
    border-right: 1px solid #999999;
}


#navcolumn {
	float: left;
	border-top: 8px solid #999999;
	border-bottom: 8px solid #999999;
	background-color: #ffffff;
	margin-right: 1px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	line-height: 13px;
}

#navcolumn ul, #navcolumn li {
	list-style: none;
	margin: 0px;
	padding: 0px;
}

#navcolumn a {
	font-size: 11px;
	margin: 0px;
	display: block;
	padding: 4px 4px 4px 14px;
	text-decoration: none;
	width: 123px;
}

#navcolumn a:hover {
	text-decoration: underline;
}
#christopher {
	float: left;
	border-bottom: 8px solid #e0eda1;
	background-color: #ffffff;	
	margin-top: 15px;
	margin-bottom: 15px;
	padding: 10px 10px 10px 10px;
	color: #004387;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 17px;
	font-weight: 800;
}
#imageRotator {
	float: left;
	background-color: #ffffff;	
	padding: 5px 5px 5px 5px;
	color: #004387;
}

#taxCredImageRotator {
    float: left;
    background-color: #ffffff;  
    padding: 1px 1px 5px 10px;
    color: #004387;
}

.arrows {
	margin-left: -10px;
}

#menu {
	margin-top: 10px;
	border-top: 8px solid #999999;
}

#irs a {
    font-size: 12px;
}

#menu ul ul {
	margin-bottom: 5px;
	background: #DFDFDF;
	display: block;
}

#menu ul ul ul {
	margin-bottom: 5px;
	background: #cccccc;
	display: block;
}

#menu ul ul ul ul {
	margin-bottom: 5px;
	background: red;
	display: block;
}

a.sublevel2:link, a.sublevel2:visited {
	color:#000000;
	text-decoration: none;
}
a.sublevel2:hover {
	color:#000000;
	text-decoration: none;
}
.plus {
	background: url(images/plus.gif) no-repeat 1px 5px;
}
.minus {
	background: #666666 url(images/minus.gif) no-repeat 1px 5px;
	margin-top: 1px;
	text-decoration: none;
}
.minus li.minus {
	background: #DFDFDF url(images/minus.gif) no-repeat 1px 5px;
	margin-top: 1px;
	text-decoration: none;
}
.minus a.sublevel2:link, .minus a.sublevel2:visited {
	color:#FFFFFF;
	text-decoration: none;
}
.minus a.sublevel2:hover {
	color:#FFFFFF;
	text-decoration: none;
}

.rightContent {
	width: 680px;
	padding: 1px;
	border-left: 3px solid #e0eda1;
}

#angie {
	float: left;
	border-bottom: 8px solid #999999;
	background-color: #ffffff;	
	margin-top: 10px;
	margin-bottom: 10px;
	padding: 4px 4px 4px 4px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
}

#angie a {
	font-size: 20px;
	float: left;
	margin: 0px;
	display: block;
	padding: 1px 1px 1px 1px;
	text-decoration: underline;
	width: 123px;
}

#angie a:hover {
	text-decoration: underline;
	
}

#visaMC {
	float: left;
	border-bottom: 8px solid #999999;
	background-color: #ffffff;	
	margin-top: 1px;
	margin-bottom: 10px;
	padding: 0px 4px 8px 10px;
	font-family: Verdana, Arial, Helvetica, sans-serif;	
}

#startFire {
	float: left;
	border-top: 8px solid #e0eda1;
	border-bottom: 8px solid #e0eda1;
	background-color: #ffffff;	
	margin-top: 10px;
	margin-bottom: 10px;
	padding: 4px 4px 4px 4px;
	color: #004387;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 15px;
	font-weight: 800;
}

#chimneyLog {
	float: left;
	border-bottom: 8px solid #e0eda1;
	background-color: #ffffff;	
	margin-top: 10px;
	margin-bottom: 10px;
	padding: 4px 4px 4px 4px;
	color: #004387;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	font-weight: 800;
}