* { margin:0; padding:0;}
body { background:#f4f4f4;}
html, input, textarea, select, div {font-family:Arial; color:#242424; font-size:12px; line-height:16px;}


/*in_line*/
input, select { vertical-align:middle; font-weight:normal; border:1px solid #919191;}
img {border:0; vertical-align:top; text-align:left;}

a:hover{text-decoration:none;}
a {color:#fc8e00; font-size:12px;}

.clear { clear:both;}

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

.column1, .column2 { float:left;}

.alignright { text-align:right;}

p { margin:0; padding:0; line-height:16px; font-size:12px;}

.tall_top { background:url(images/tall_top.gif) left top repeat-x #f5f5f5;}
.tall_top_short { background:url(images/tall_top_short.gif) left top repeat-x #f5f5f5;}
.tall_bottom { background:url(images/tall_bottom.gif) left bottom repeat-x;}

.form {height:24px;}
.form input {background:#ffffff; width:236px;}
textarea { width:266px; height:50px; background:#ffffff; overflow:auto; border:1px solid #919191;}


ul{ margin: 15px; list-style: square; color: #000000; } 
ul li a { line-height:19px;}

ol{ margin: 15px; color: #000000; } 
ol li a { line-height:16px;}

.title { margin:0 0 15px 0;}

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


/*txt, links*/
h1 { margin:45px 0 0 49px;}

.txt1 { color:#fc8e00;}

.link1 { text-decoration:none; color:#242424;}
.link1:hover { text-decoration:underline;}

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


/*header*/
#header .row_1 { height:104px;}
#header .row_1 .fleft h5 {margin:45px 0 0 49px;}
#header .row_1 .indent { padding:26px 25px 0 0;}
#header .row_2 { height:58px;}
#header .row_2 .indent { padding:16px 0 0 58px;}
#header .row_2 a { font-size:14px; color:#242424; text-decoration:none; line-height:24px;}
#header .row_2 a:hover { text-decoration:underline;}
#header .row_3 { height:150px; background:url(images/back_tax_professionals5.jpg) left top no-repeat;}
#header .row_3 .indent { padding:80px 0 0 525px;}
/*header*/
#header2 .row_1 { height:104px;}
#header2 .row_1 .fleft h5 {margin:45px 0 0 49px;}
#header2 .row_1 .indent { padding:26px 25px 0 0;}
#header2 .row_2 { height:58px;}
#header2 .row_2 .indent { padding:16px 0 0 58px;}
#header2 .row_2 a { font-size:14px; color:#242424; text-decoration:none; line-height:24px;}
#header2 .row_2 a:hover { text-decoration:underline;}
#header2 .row_3 { height:241px; background:url(images/back_tax_professinals5.jpg) left top no-repeat;}
#header .row_3 .indent { padding:55px 0 0 525px;}

/*content*/
#content { width:990px; margin:auto;}
#content h1 { height:33px; font-size: 18px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:23px; color:#0000FF; text-align: left}
#content h1 img { margin-left:8px;}
#content h2 { height:25px; margin-bottom:23px; color:#0000FF;}
#content h2 img { margin-left:8px;}
#content h3 {font-size:13px; margin-bottom:23px; font-weight:bold; color:#242424;}
#content h4 { height:33px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:23px;}
#content h4 img { margin-left:8px;}
#content h5 {font-size:12px; margin-bottom:6px; font-weight:bold;}


/*footer*/
#footer .indent { padding:0px 0 0 26px; color:#686868;}
#footer a {color:#686868; text-decoration:none;}
#footer a:hover { text-decoration:underline;}



/*================== index.html ==================*/
#page1 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page1 #content .col_2 { background:url(images/line1.gif) right top repeat-y;}
#page1 #content .col_1 .indent { padding:17px 16px 0 16px;}
#page1 #content .col_1 .img_indent { margin:0 19px 27px 8px;}
#page1 #content .col_1 h3 { padding-top:8px;}
#page1 #content .col_1 .indent1 { padding:0 0 0 7px;}
#page1 #content .col_1 .p1 { margin-bottom:16px;}
#page1 #content .col_1 .p2 { margin-bottom:25px;}
#page1 #content .col_2 .indent { padding:17px 16px 0 15px;}
#page1 #content .col_2 .indent1 { padding:0 0 0 9px;}
#page1 #content .col_2 h2 { margin-bottom:0px;}
#page1 #content .col_2 .container1 {background:url(images/line2.gif) left bottom repeat-x; width:219px;}
#page1 #content .col_2 p { margin-bottom:25px;}
#page1 #content .col_2 .p1 { margin-bottom:22px;}
#page1 #content .col_3 .container1 {background:url(images/line2.gif) left bottom repeat-x; width:269px;}
#page1 #content .col_3 h2 { margin-bottom:0px;}
#page1 #content .col_3 .indent { padding:17px 0 0 15px;}
#page1 #content .col_3 .indent1 { padding:0 0 1px 10px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page1 #content .col_3 .container { width:230px; height:29px;}
#page1 #content .col_3 .column1 { width:80px;}
#page1 #content .col_3 .column2 { width:150px; padding-top:3px;}
#page1 #content .col_3 p { margin-bottom:28px;}
#page1 #content .col_3 .p1 { margin-bottom:25px;}

/*================== index-1.html ==================*/
#page2 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page2 #content .col_1 .indent { padding:17px 16px 21px 17px;}
#page2 #content .col_1 .img_indent { margin:0 19px 19px 0;}
#page2 #content .col_1 h3 { padding-top:8px; margin-bottom:4px;}
#page2 #content .col_1 .indent1 { padding:0 0 0 7px;}
#page2 #content .col_1 p { margin-bottom:26px;}
#page2 #content .col_1 .p1 { margin-bottom:16px;}
#page2 #content .col_1 .p2 { margin-bottom:33px;}
#page2 #content .col_2 .indent { padding:17px 0 16px 15px;}
#page2 #content .col_2 .indent1 { padding:0 0 1px 9px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page2 #content .col_2 h2 { margin-bottom:31px;}
#page2 #content .col_2 h3 { margin-bottom:5px;}
#page2 #content .col_2 .img_indent { margin:0 19px 29px 1px;}
#page2 #content .col_2 p { margin-bottom:26px;}
#page2 #content .col_2 .alignright { margin-right:6px;}
#page2 #content .col_2 .p1 { margin-bottom:3px;}

/*================== index-2.html ==================*/
#page3 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page3 #content .col_1 .indent { padding:17px 16px 0 17px;}
#page3 #content .col_1 h2 { margin-bottom:31px;}
#page3 #content .col_1 .img_indent { margin:0 29px 0 0;}
#page3 #content .col_1 h3 { margin-bottom:5px;}
#page3 #content .col_1 .indent1 { padding:0 0 0 7px;}
#page3 #content .col_1 p { margin-bottom:26px;}
#page3 #content .col_1 .p1 { margin-bottom:31px;}
#page3 #content .col_1 .p2 { padding-top:2px; margin-bottom:18px;}
#page3 #content .col_2 .indent { padding:17px 0 0 15px;}
#page3 #content .col_2 .indent1 { padding:0 0 4px 9px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page3 #content .col_2 h2 { margin-bottom:31px;}
#page3 #content .col_2 h3 { margin-bottom:5px;}
#page3 #content .col_2 .img_indent { margin:4px 20px 26px 1px;}
#page3 #content .col_2 p { margin-bottom:22px;}
#page3 #content .col_2 .alignright { margin-right:6px;}
#page3 #content .col_2 .p1 { margin-bottom:3px;}

/*================== index-3.html ==================*/
#page4 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page4 #content .col_1 h1 {font-size:14px;
font-family: Arial;
font-weight: bold;
text-align: left;
color: #0000ff;
margin:0 29px 8px 0;}
#pag4 #content .col_1 h2 { margin-bottom:5px;
font-size: 14px;
font-family: Arial;
font-weight: bold;
text-align: left;
color: #0000ff;
margin:0 29px 5px 0;}
#page4 #content .col_1 .indent { padding:3px 16px 0 17px;}
#page4 #content .col_1 .indent1 { padding:0 0 30px 7px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:28px;}
#page4 #content .col_1 .img_indent { margin:0 19px 0 0;}
#page4 #content .col_1 h3 { margin-bottom:15px; font-family:Arial; font-weight:bold; color: #0000ff; font-size:13px;}
#page4 #content .col_1 p { margin-bottom:26px;}
#page4 #content .col_1 .container1 { width:330px; padding-top:5px;}
#page4 #content .col_1 .container2 { width:330px; padding-top:5px;}
#page4 #content .col_2 { background:url(images/line1.gif) right top repeat-y;}
#page4 #content .col_2 .container1 h2 {font-size:18px;
font-family: Arial;
font-weight: bold;
text-align: center;
color: #0000ff;
margin:0 29px 8px 0;}
#page4 #content .col_2 h2 {font-size:14px;
font-family: Arial;
font-weight: bold;
text-align: center;
color: #0000ff;
margin:0 29px 8px 0;}
#page4 #content .col_2 h3 { margin-bottom:5px;}
#page4 #content .col_2 h4 {font-size: 18px;
font-family: Arial;
font-weight: bold;
text-align: center;
color: #0000ff;
margin:0 0px 8px 0}
#page4 #content .col_2 .indent { padding:3px 16px 2px 15px;}
#page4 #content .col_2 .indent1 { padding:0 0 0 9px;}
#page4 #content .col_2 .img_indent { margin:4px 20px 25px 1px;}
#page4 #content .col_2 p { margin-bottom:22px;}
#page4 #content .col_2 .p1 { margin-bottom:16px;}
#page4 #content .col_3 h2 { margin-bottom:31px;}
#page4 #content .col_3 h3 { margin-bottom:5px;}
#page4 #content .col_3 .indent { padding:3px 0 0 15px;}
#page4 #content .col_3 .indent1 { padding:0 0 25px 9px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page4 #content .col_3 .container { width:230px; height:29px;}
#page4 #content .col_3 p { margin-bottom:26px;}
#page4 #content .col_3 .p1 { margin-bottom:25px;}
#page4 #content .col_3 ul { margin-top:25px;}

/*================== index-4.html ==================*/
#page5 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page5 #content .col_1 .indent { padding:17px 16px 21px 17px;}
#page5 #content .col_1 h2 { margin-bottom:31px;}
#page5 #content .col_1 .img_indent { margin:3px 19px 28px 0;}
#page5 #content .col_1 h3 { margin-bottom:5px;}
#page5 #content .col_1 .indent1 { padding:0 0 4px 7px;  background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page5 #content .col_1 p { margin-bottom:22px;}
#page5 #content .col_1 .p1 { margin-top:28px; margin-bottom:0;}
#page5 #content .col_1 .p2 { padding-top:2px; margin-bottom:18px;}
#page5 #content .col_2 .indent { padding:17px 0 0 15px;}
#page5 #content .col_2 .indent1 { padding:0 0 24px 9px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page5 #content .col_2 h2 { margin-bottom:31px;}
#page5 #content .col_2 h3 { margin-bottom:0px;}
#page5 #content .col_2 .img_indent { margin:0 20px 32px 1px;}
#page5 #content .col_2 p { margin-bottom:28px;}
#page5 #content .col_2 .p1 { margin-bottom:33px;}

/*================== index-5.html ==================*/
#page6 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page6 #content .col_1 .indent { padding:17px 16px 20px 17px;}
#page6 #content .col_1 .indent1 { padding:0 0 30px 7px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:28px;}
#page6 #content .col_1 .img_indent { margin:0 19px 0 0;}
#page6 #content .col_1 h2 { margin-bottom:31px;}
#page6 #content .col_1 h3 { margin-bottom:2px;}
#page6 #content .col_1 p { margin-bottom:26px;}
#page6 #content .col_1 .container1 { width:330px;}
#page6 #content .col_1 .container2 { width:330px; padding-top:29px;}
#page6 #content .col_2 { background:url(images/line1.gif) right top repeat-y;}
#page6 #content .col_2 .indent { padding:17px 16px 2px 15px;}
#page6 #content .col_2 .indent1 { padding:0 0 0 9px;}
#page6 #content .col_2 .img_indent { margin:4px 19px 25px 1px;}
#page6 #content .col_2 h2 { margin-bottom:31px;}
#page6 #content .col_2 h3 { margin-bottom:5px;}
#page6 #content .col_2 p { margin-bottom:22px;}
#page6 #content .col_2 .p1 { margin-bottom:16px;}
#page6 #content .col_2 ul { margin-bottom:27px;}
#page6 #content .col_3 h2 { margin-bottom:31px;}
#page6 #content .col_3 h3 { margin-bottom:5px;}
#page6 #content .col_3 .indent { padding:17px 0 0 15px;}
#page6 #content .col_3 .indent1 { padding:0 0 25px 9px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page6 #content .col_3 p { margin-bottom:26px;}

/*================== index-6.html ==================*/
#page7 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page7 #content .col_1 .indent { padding:3px 16px 0px 17px;}
#page7 #content .col_1 h1 {font-size:18px;
font-family: Arial;
font-weight: bold;
text-align: left;
color: #0000ff;
margin:0 29px 8px 0;}
#page7 #content .col_1 h2 { margin-bottom:5px;
font-size: 14px;
font-family: Arial;
font-weight: bold;
text-align: left;
color: #0000ff;
margin:0 29px 5px 0;}
#page7 #content .col_1 .img_indent { margin:0 29px 8px 0;}
#page7 #content .col_1 h3 { margin-bottom:15px; font-family:Arial; font-weight:bold; color: #242424; font-size:13px;}
#page7 #content .col_1 .indent1 { padding:0 0 0px 7px; margin-bottom:5px;}
#page7 #content .col_1 p { margin-bottom:26px;}
#page7 #content .col_1 .p1 { margin-bottom:31px;}
#page7 #content .col_1 .p2 { padding-top:2px; margin-bottom:18px;}
#page7 #content .col_2 .indent { padding:3px 0 0 15px;}
#page7 #content .col_2 .indent1 { padding:0 0 3px 9px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page7 #content .col_2 h1 {font-size:18px;
font-family: Arial;
font-weight: bold;
text-align: center;
color: #0000ff;
margin:0 29px 8px 0;}
#page7 #content .col_2 h2 {font-size:14px;
font-family: Arial;
font-weight: bold;
text-align: center;
color: #0000ff;
margin:0 29px 8px 0;}
#page7 #content .col_2 h3 { margin-bottom:5px;}
#page7 #content .col_2 h4 {font-size: 18px;
font-family: Arial;
font-weight: bold;
text-align: center;
color: #0000ff;
margin:0 0px 8px 0}
#page7 #content .col_2 h5 { margin-bottom:5px;}
#page7 #content .col_2 .img_indent { margin:4px 20px 26px 1px;}
#page7 #content .col_2 p { margin-bottom:23px;}
#page7 #content .col_2 ul { margin-bottom:28px;}
#page7 #content .col_2 .alignright { margin-right:6px;}
#page7 #content .col_2 .p1 { margin-bottom:3px;}

/*================== index-7.html ==================*/
#page8 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page8 #content .col_1 .indent { padding:17px 16px 2px 16px;}
#page8 #content .col_1 h2 { margin-bottom:31px;}
#page8 #content .col_1 .img_indent { margin:3px 19px 28px 0;}
#page8 #content .col_1 h3 { margin-bottom:0px;}
#page8 #content .col_1 .indent1 { padding:0 0 4px 7px;}
#page8 #content .col_1 p { margin-bottom:16px;}
#page8 #content .col_1 .p1 { margin-top:28px; margin-bottom:0;}
#page8 #content .col_1 .p2 { padding-top:2px; margin-bottom:18px;}
#page8 #content .col_2 .indent { padding:17px 0 0 15px;}
#page8 #content .col_2 .indent1 { padding:0 0 22px 9px;}
#page8 #content .col_2 h2 { margin-bottom:23px;}
#page8 #content .col_2 h3 { margin-bottom:5px; padding-top:8px;}
#page8 #content .col_2 .img_indent { margin:0 21px 32px 0;}
#page8 #content .col_2 p { margin-bottom:28px;}
#page8 #content .col_2 .p1 { margin-bottom:33px;}
#page8 #content .col_2 .column1 { width:310px;}
#page8 #content .col_2 .column2 { width:270px;}

/*================== index-8.html ==================*/
#page9 #content .col_1 .indent { padding:17px 0 2px 16px;}
#page9 #content .col_1 h2 { margin-bottom:31px;}
#page9 #content .col_1 .indent1 { padding:0 0 0 8px;}
#page9 #content .col_1 h3 { margin-bottom:4px;}
#page9 #content .col_1 p { margin-bottom:16px;}
#page9 #content .col_1 .p1 { margin-bottom:21px;}

/*================== index-9.html ==================*/
#page10 #content .col_1 { background:url(images/line1.gif) right top repeat-y;}
#page10 #content .col_1 .indent { padding:3px 16px 21px 17px;}
#page10 #content .col_1 h1 {font-size: 18px;
font-family: Arial;
font-weight: bold;
text-align: left;
color: #0000ff;
margin:0 29px 8px 0;}
#page10 #content .col_1 h2 { margin-bottom:8px;}
#page10 #content .col_1 .img_indent { margin:0 29px 8px 0;}
#page10 #content .col_1 h3 { margin-bottom:5px;}
#page10 #content .col_1 .indent1 { padding:0 0 26px 7px;  background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page10 #content .col_1 p { margin-bottom:26px;}
#page10 #content .col_1 .p1 { margin-bottom:31px;}
#page10 #content .col_1 .p2 { padding-top:2px; margin-bottom:18px;}
#page10 #content .col_2 .indent { padding:3px 0 0 15px;}
#page10 #content .col_2 .indent1 { padding:0 0 3px 9px; background:url(images/line2.gif) left bottom repeat-x; margin-bottom:27px;}
#page10 #content .col_2 h1 {font-size: 18px;
font-family: Arial;
font-weight: bold;
text-align: center;
color: #0000ff;
margin:0 29px 8px 0;}
#page10 #content .col_2 h2 { margin-bottom:8px;}
#page10 #content .col_2 h3 { margin-bottom:5px;}
#page10 #content .col_2 h4 {font-size: 18px;
font-family: Arial;
font-weight: bold;
text-align: center;
color: #0000ff;
margin:0 0px 8px 0}
#page10 #content .col_2 .img_indent { margin:4px 20px 26px 1px;}
#page10 #content .col_2 p { margin-bottom:23px;}
#page10 #content .col_2 ul { margin-bottom:28px;}
#page10 #content .col_2 .alignright { margin-right:6px;}
#page10 #content .col_2 .p1 { margin-bottom:3px;}




/*==================list====================*/
.but { width:64px; font-size:12px; background:url(images/but_center.gif) left top repeat-x;}
.but .left { background:url(images/but_left.gif) no-repeat left top;}
.but .right { background:url(images/but_right.gif) no-repeat right top;}
.but .ind { padding:3px 0 4px 0; text-align:center;}
.but a { color:#FFF; text-decoration:none;}
.but a:hover { color:#000;}

.header_but { background:url(images/header_but_center.gif) left top repeat-x; width:176px;}
.header_but .left { background:url(images/header_but_left.gif) no-repeat left top;}
.header_but .right { background:url(images/header_but_right.gif) no-repeat right top;}
.header_but .ind { padding:9px 6px 15px 0; text-align:center;}
.header_but a { font-size:14px;}

/*==================mouse_over_drop_down===================*/

#dropmenudiv{
position:absolute;
border:1px solid black;
border-bottom-width: 0;
font:normal 12px Verdana;
line-height:18px;
z-index:100;
}

#dropmenudiv a{
width: 100%;
display: block;
text-indent: 3px;
border-bottom: 1px solid black;
padding: 1px 0;
text-decoration: none;
font-weight: none;
}
a:link { color: #003399}
a:visited { color: #993399}
a:hover { color: #009999}
a:active { color: #993333}

#dropmenudiv a:hover{ /*hover background color*/
background-color: lightyellow;
}

.tax_relief_process1 div {
background: url(images/tax_step_1.gif) no-repeat scroll left center;
color:#000000;
float:left;
height:146px;
margin:0 0px 24px 0;
padding:0;
width:184px;
}

.tax_relief_process1 h5 {
font-size:12px;
margin:37px 0 0 23px;
text-align:center;
width:145px;
}

.tax_relief_process1 p {
color:#669966;
line-height:15px;
margin:5px 0 0 26px;
text-align:center;
width:140px;
font-size:18px
}

.tax_relief_process2 div {
background:url(images/tax_step_2.gif) no-repeat scroll left center;
color:#000000;
float:left;
height:146px;
margin:0 0px 24px 0;
padding:0;
width:184px;
}

.tax_relief_process2 h5 {
font-size:12px;
margin:37px 0 0 23px;
text-align:center;
width:145px;
}

.tax_relief_process2 p {
color:#669966;
line-height:15px;
margin:5px 0 0 26px;
text-align:center;
width:140px;
font-size:18px
}

.tax_relief_process3 div {
background:transparent url(images/tax_step_3.gif) no-repeat scroll left center;
color:#000000;
float:left;
height:146px;
margin:0 0px 24px 0;
padding:0;
width:184px;
}

.tax_relief_process3 h5 {
font-size:12px;
margin:37px 0 0 23px;
text-align:center;
width:145px;
}

.tax_relief_process3 p {
color:#669966;
line-height:15px;
margin:5px 0 0 26px;
text-align:center;
width:140px;
font-size:18px
}