body{

	margin:0px 0px 0px 0px;



	padding: 0px 0px 0px 0px;



	background: url(./images/background.jpg) fixed repeat;


	color: #222;
	
	
	text-align: center;


	font: 85% Arial,sans-serif

	

	}



h1{

	font: Verdana, Arial,  'Lucida Grande', Geneva, sans-serif;

	

	font-size: 150%;

	

	color: #000;

	

	font-weight:bold;

	

	letter-spacing: 1px

	

	}



h2{

	font-size: 120%;

	

	color: #3366cc;

	

	}



h1,h2,p{

	padding: 0px 0px 0px 0px;

	

	margin: 0px 0px 0px 0px;

	

	}



div#container{



	width:970px;



	background: #ffffff;

	

	margin: 2px auto;



	padding:5px 5px 5px 0px;



	text-align:left;



	position: relative;

		

	border: 2.5px solid #4ea4e2;

	

 }



div#header{

	

	width: 965px

	

	height: 100px



	margin: 0px 0px 0px 5px;



	text-align:left;

	

	background: url(/dev/images/taxwordcollage2.png) repeat-x;



 }



div#menu{

	

	float:right;



	width:965px;



	clear:both;



	margin: 5px 0px 0px 0px;



	height: 31px;



	text-align: right;



	border-bottom:1px solid #4ea4e2;

	

	background: #ffffff;



 }



ul#navbar,ul#navbar li{

	list-style-type:none;

	

	margin:0;

	

	padding:0;

	

	}



ul#navbar{

	float:right; 

	

	text-align:right

	

	}



ul#navbar li{

	float:left;

	

	margin-left: 3px;

	

	margin-bottom: 0px;

	

	text-align: center

	

	}



ul#navbar a{

	/background-image: url(/dev/images/menu_icon_new.png);

	

	float:left; 

	

	width: 110px;

	

	padding: 10px 0px 5px 0px;

	

	text-decoration:none;

	

	color: #000000;

	

	}



ul#navbar a:hover{



	background-image: url(/dev/images/menu_icon_light_blue_new.png);



	color: #ffffff;

	

	}



ul#navbar li.activelink a, li.activelink a:hover{

	background-image: url(/dev/images/menu_icon_light_blue_new.png);

	

	color: #ffffff;

	

	}



div#footer{



	width: 965px;



	float: left;



	margin: 5px 0px 0px 5px;



	background: #ffffff; 

	

	text-align:left;

	

	border-top: 1px solid #4ea4e2;
	
	background-image: url(http://efilefreeonline.com/dev/images/uline.gif);



	}



.col{



	float:left;



	margin: 5px 0px 0px 5px;

	

	}



.obj{



	float:right;



	background: #FFFFFF;



	width:100%;



	margin: 0px 0px 5px 0px;



	text-align:center;



	}



.padder_5{



	display: block;



	padding: 5px 5px 5px 5px;



	}



.clear{



	clear:both;



	}



.footertext{

	

	font-size: 80%;



	}

.anchornoline{
  text-decoration:none;
}