/*  Main Elements
----------------------------------------------- */
.body { text-align:center;}

div#container 
{
	width:888px;
	margin:auto;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale src='http://www.taxesrus.us/s/img/bg.pngg');
	background: none;
	background-repeat:repeat-y;
	margin:0 auto;
	text-align:left;
}

html > body div#container { background:url(http://www.taxesrus.us/s/img/bg.png) repeat-y; }

div#header
{
	width:846px;
	margin:0 20px 0px 20px;
	position:relative;
}	

div#wrapper 
{ 
	width:868px; 
}

div#footer_bg
{
	
	width:888px;
	height:7px;
	top:7px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='http://www.taxesrus.us/s/img/footer.png');
	background: none;
}


html > body div#footer_bg { background:url(http://www.taxesrus.us/s/img/footer.png)}

div#footer a, div#footer { color: white; }





/*  Sub-Elements
----------------------------------------------- */
/*  Sub-Elements: Header
----------------------------------------------- */
div#header span#btop
{
	position:absolute;
	z-index:9;
	top:0;
	left:-7px;
	width:860px;
	height:11px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='http://www.taxesrus.us/s/img/h_border_t.png');
	background: none;
}

html > body div#header span#btop { background:url(http://www.taxesrus.us/s/img/h_border_t.png) top left no-repeat; }

div#header span#bright
{
	position:absolute;
	z-index:8;
	left:840px;
	top:11px;
	width:13px;
	height:152px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='www.taxesrus.us/s/img/h_border_r.png');
	background: none;
}

html > body div#header span#bright { background:url(www.taxesrus.us/s/img/h_border_r.png) top left no-repeat; }

div#header span#bbottom
{
	position:absolute;
	z-index:7;
	left:-7px;
	top:163px;
	width:860px;
	height:15px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='http://www.taxesrus.us/s/img/h_border_b.png');
	background: none;
}

html > body div#header span#bbottom { background:url(http://www.taxesrus.us/s/img/h_border_b.png) bottom left no-repeat; }

div#header span#bleft
{
	position:absolute;
	left:-7px;
	top:11px;
	z-index:6;
	width:13px;
	height:152px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='http://www.taxesrus.us/s/img/h_border_l.png');
	background: none;
}

html > body div#header span#bleft { background:url(http://www.taxesrus.us/s/img/h_border_l.png) top left no-repeat; }

div#emotion 
{
	width:846px;
}


/*  Sub-Elements: Navigation
----------------------------------------------- */
div#navi
{
	float:left;
	width:178px;
	margin-top:16px;
	margin-left:7px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale src='http://www.taxesrus.us/s/img/navi.png');
	background: none;
}

html > body div#navi { background:url(http://www.taxesrus.us/s/img/navi.png) top left repeat-y; margin-left:15px;}

ul.mainNav1,
ul.mainNav2,
ul.mainNav3
{
	margin:0px !important;
	padding: 0px;
	list-style-type:none;
}

ul.mainNav1 li a {padding: 5px 0px;}
ul.mainNav2 li a {padding: 5px 0px;}
ul.mainNav3 li a {padding: 5px 0px;}

ul.mainNav1 li {display:inline;}

ul.mainNav1 li a
{
	list-style-type: none !important;
	display: block;
	width:156px;
	margin:0px;
	border-top: 1px solid black;
	text-align:center;
	text-decoration:none;
	color:#fff;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale src='http://www.taxesrus.us/s/img/mouseover.png');
	background: #ccc;
}
html > body ul.mainNav1 li a { background: #ccc url(http://www.taxesrus.us/s/img/button_var.png) no-repeat bottom left;} 


ul.mainNav1 li a:hover
{
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale src='http://www.taxesrus.us/s/img/mouseover.png');
	background: #fbc048;
	color:#fff;
}
html > body ul.mainNav1 li a:hover {background: #fbc048  url(http://www.taxesrus.us/s/img/mouseover.png) no-repeat bottom left;}


ul.mainNav1 li a.current
{
	color:#fff;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale src='http://www.taxesrus.us/s/img/mouseover.png');	
	background: #fbc048;
}
html > body ul.mainNav1 li a.current {background: #fbc048  url(http://www.taxesrus.us/s/img/mouseover.png) no-repeat bottom left;}


ul.mainNav2 li a,
ul.mainNav3 li a
{
	display: block;
	width:156px;
	margin: 0px;
	border-top: 1px solid black;
	list-style-type: none !important;
	text-align:center;
	text-decoration:none;
	color:#fff;
	filter: none;
	background: #444 !important;
}


ul.mainNav2 li a:hover,
ul.mainNav3 li a:hover
{
	color:#fff;
	filter:none;
	background: #999 !important;        
}


ul.mainNav2 li a.current,
ul.mainNav3 li a.current
{
	color:#444;
	filter:none;
	background:#fbc048 !important;
}




div#wrapper div#navi span#top
{
	display:block;
	width:178px;
	height:12px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='http://www.taxesrus.us/s/img/na_top.png');
	background: none;
	
}

html > body div#wrapper div#navi span#top { background:url(http://www.taxesrus.us/s/img/na_top.png) top left no-repeat; }

div#wrapper div#navi span#bottom
{
	display:block;
	width:178px;
	height:14px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='http://www.taxesrus.us/s/img/na_bottom.png');
	background: none;
}

html > body div#wrapper div#navi span#bottom { background:url(http://www.taxesrus.us/s/img/na_bottom.png) bottom left no-repeat; }

/*  Sub-Elements: Content
----------------------------------------------- */
div#content
{
	float:left;
	width:457px;
	margin:16px 0px 35px 6px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale src='http://www.taxesrus.us/s/img/tent.png');
	background: none;
}

html > body div#content { background:url(http://www.taxesrus.us/s/img/tent.png) top left repeat-y;  }

div#content span#ctop
{
	display:block;
	width:457px;
	height:15px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='www.taxesrus.us/s/img/co_border_t.png');
	background: none;
}

html > body div#content span#ctop { background:url(www.taxesrus.us/s/img/co_border_t.png) top left no-repeat; }

div#content span#cbottom
{
	position:relative;
	display:block;
	width:457px;
	height:14px;
	_filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=image src='www.taxesrus.us/s/img/co_border_b.png');
	background: none;
}

html > body div#content span#cbottom { background:url(www.taxesrus.us/s/img/co_border_b.png) top left no-repeat; }




/*  Sub-Elements: Sidebar
----------------------------------------------- */
div#sidebar
{
	position:relative;
	width:206px;
	float:left;
	margin:16px 0px 35px 4px;
	background:url(http://www.taxesrus.us/s/img/sidebar_bg.png) top right repeat-y; }

div#wrapper div#sidebar span#sidetop
{
	display:block;
	width:206px;
	height:16px;
	background:url(http://www.taxesrus.us/s/img/sidebar_bg.png) top left no-repeat; }

div#sidebar span#sidebottom
{
	display:block;
	width:206px;
	height:16px;
	background:url(www.taxesrus.us/s/img/sid_border_b.pn) top left no-repeat;
	font-size:0px; }
			

/* Gutter
----------------------------------------------- */
div#sidebar .gutter {padding:0px 7px 15px 17px; position:relative;}
div#content .gutter {padding: 0 20px;}
div#footer .gutter {padding: 0px 15px;}
div#button .gutter {padding: 0 0 0 11px;}


/* Default font style, when no user style is active
------------------------------------------------*/
h1 {
    font: bold 14px/140% Verdana,Arial,Helvetica,sans-serif; 
    color: #ffffff
}
h2 {
    font: bold 12px/140% Verdana,Arial,Helvetica,sans-serif; 
    color: #ffffff
}
body, p, table, td {
    font: 11px/140% Verdana,Arial,Helvetica,sans-serif; 
    color: #ffffff
}



/* Default font style, when no user style is active
// see https://bugzilla.tool.1and1.com/show_bug.cgi?id=192792
------------------------------------------------*/



/* Blog */

a.trackbackUrl, 
a.trackbackUrl:link,
a.trackbackUrl:visited,
a.trackbackUrl:hover,
a.trackbackUrl:active
{
	background:#EEEEEE none repeat scroll 0% 0%;
	border:1px solid black;
	color:#0099E1;
	padding:2px;
	text-decoration:none;
}

a:link,
a:visited
{
	text-decoration: underline; /* fix */
	color:#0099E1; 
}

a:active, 
a:hover
{
	text-decoration:none; /* fix */
	color: #0099E1;
}

div.hr
{
	border-bottom-style:dotted;
	border-bottom-width:1px; /* fix */
	border-color: #CCCCCC;
	height: 1px;
} 

.altcolor,
.altcolor p { color:#ffffff;}

.altcolor h1 {color:#ffffff; }
.altcolor h2 {color:#ffffff; }

.altcolor a:link,
.altcolor a:visited { color:#ffffff; }

.altcolor a:active, 
.altcolor a:hover { color:#ffffff; }

.altcolor div.hr {border-color: #ffffff;}