body {
	margin: auto;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	text-align: justify;
	background-color: #808080;

}


.sm {
	margin: auto; padding: 4px;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 10px;
	text-align: justify;
	background-color: #D7D7D7; 

}


 #outside
{
width: 780px;
margin: 10px auto;
background: url(images/bgmain.gif) repeat-y top left; 
background-color: #FFF;
border: 1px solid black;

}

 #container
{
width: 780px;
color: #333;
line-height: 130%;
background-color: #FFF;
background: url(images/group.jpg) no-repeat bottom left; 

}

#top
{



}



#leftnav
{
float: left;
width: 260px;
margin-right: 5px;
padding: 5px;
}

#content
{
margin-left: 275px;
padding: 1em; 
padding-top: 188px;
padding-right: 12px;
background: url(images/pic.jpg) no-repeat top left; 

}


 a
{

color: #660000;

}


 h1
{
font-family: Arial, Helvetica, sans-serif;
font-size: 14px;
color: #660000;
padding: 2px 2px 2px 12px; display: block;
background: url(images/h1.gif) no-repeat top left; 
text-align: left;
}


 h2
{
font-family: Arial, Helvetica, sans-serif;
font-size: 12px;
color: #660000;
}

 h3
{
font-family: Arial, Helvetica, sans-serif;
font-size: 16px;
color: #660000;
padding: 0px;
margin-top: 0px;
display: inline;
}


 #taxform
{
width: 90%;
color: #000;
background-color: #CDCDCD;
text-align: center;
padding: 15px;
margin: auto;
}
 #taxform2
{
width: 63%; align: left;
color: #000; font-size: 9pt;
background-color: #F8F8F8;
padding: 8px;

}
#footer
{
clear: both;
margin: 0;
padding: .5em;
color: #FFF;
background-color: #660000;
border-top: 1px solid black;
	text-align: center;

}

#footer a
{

color: #fff;

}

#leftnav p { margin-left: 45px;  margin-right: 15px; }



















 #navlist
{
color: white;
padding: 0 1px;
margin-left: 45px;
width: 16em;
font-family: Arial, Helvetica, sans-serif;
font-size: 12px;
}

#navlist li
{
list-style: none;
margin: 0;
font-size: 1em;
}

#navlist a
{
display: block;
text-decoration: none;
margin-bottom: 0.5em;
margin-top: 0.5em;
color: white;
background: #660000;
border-width: 1px;
border-style: solid;
border-color: #5bd #035 #068 #6cf;
border-left: 1em solid #000;
padding: 0.25em 0.5em 0.4em 0.75em;
}

#navlist a#current { border-color: #000 #660000; background-color:#F9D9E2; color: #000;}

#navlist a
{
width: 99%;
/* only necessary for Internet Explorer */
}

#navlist a
{
voice-family: "\"}\"";
voice-family: inherit;
width: 14em;
/* Tantek-hack should only used if Internet-Explorer 6 is in standards-compliant mode */
}

#navcontainer>#navlist a
{
width: auto;
/* only necessary if you use the hacks above for the Internet Explorer */
}

#navlist a:hover, #navlist a#current:hover
{
background: #808080;
border-color: #000 #000;
padding: 0.4em 0.35em 0.25em 0.9em;
color: #fff;
}

#navlist a:active, #navlist a#current:active
{
background: #808080;
border-color: #069  #6cf  #5bd white;
padding: 0.4em 0.35em 0.25em 0.9em;
}