/*Structural elements*/

* {
  font-family: Georgia, "Times New Roman", Times, serif;
}

#content * {
  color:#7b7a7a;
  font-size: 12px;
}

body {background: #d8d8d8}

#precontain {/*Overall container, put 'top' background here*/
   background: #d8d8d8 url("images/body-bg.png") center center repeat-y;/*Define 'top' bg image*/
}

#container {/*2nd Container, put 'page stretch' here and set overall width*/
   background-image: url("images/body-bg.png");/*Define page stretch bg image, usually 1px height*/
   background-repeat: repeat-y;/*Stretch image down page, usually repeat-y*/
   width: 957px !important;/*Required, overall width of site, usually width of stretch bg image*/
}

#page {/*3nd Container, put 'page stretch' here and set overall width*/
}

#logo {/*Area for header text, also area for flash header*/
   color: #89532F;/*Define text color of header text*/
   padding: 50px 15px 0 65px;
        margin: 0 0 0 541px;
   text-align:left;
        width: 310px;
        height: 182px;
        background: url(images/shadow-left-bg.png) left top repeat-y;
        position: relative;
        z-index: 1000;
}
#logo a {
   text-decoration: none;
}

#logo h1 strong {
  font-weight: normal;
  font-size: 36px;
}

#logo #subHeader {
  margin-left: 0;
  font-weight: normal;
  font-size: 18px;
}

#banner {
  width: 547px;
  height: 232px;
  left: 7px;
  background: none;
  position: absolute;
  z-index: 100;
}

#header {/*Container for header contents, specify total header height here*/
   background-image: url('images/board_header1.png');/*Define bg image for header area*/
   height: 277px;/*Define height of header area, usually height of bg image*/
        position: relative;
}

#leftmenu_area {/*Container for left menu, minicontent, and services menu*/
   background-image: url('images/stretch.html');
   width: 173px;/*Define width of container, usually ~20% of page width*/
   background-repeat:no-repeat;
}

#content {
   padding: 15px 10px;
   margin: 0 0 -125px 0;
   width: 757px;
}

#emoContentContainer {
   padding: 0 18px;
}

#footer {/*Container for footer links*/
   background:url('images/board_footer1.png') no-repeat bottom ;/*Define bg image of footer*/
   width: 757px;/*Define width of footer area, usually 100% or width of content*/
   height: 135px;/*Define height of footer area, usually height of bg image*/
   padding: 100px 0 15px 202px;
   margin:0 auto;
   clear:both;
        position: relative;
        left: -1px;
}

#footer_menu_div {
   margin:0px 0 20px;
}
/*End structural elements*/




/*Global text elements*/

a {
   color: #89532F;
}

#container #page h1 {/*Global h1 element style*/
   color: #89532F;
   text-transform: uppercase;
   font-weight: normal;
   font-size: 26px ;
}

#emocontentcontainer h1 {
  border: none !important;
  padding-bottom: 0 !important;
  font-size: 26px ;
}

#container #page h2 {/*Global h2 element style*/
   color: #89532F;
   font-size: 18px;
}

#container #page h3 {/*Global h3 element style*/
   color: #89532F;
}

#container #page p {/*Global p element style*/

}

#container #page b {/*Global b element style*/
   color: #000000;/*Define text color*/
}

/*End global text elements*/




/*Content text elements*/

#emoContentContainer a {/*Content link style*/
   color: #89532F;
}

#emoContentContainer a:hover {/*Content link hover style*/
   color: #89532F;/*Define text color*/
}

#emoContentContainer a:visited {/*Content link visited style*/
   color: #89532F;/*Define text color*/
}

/*End content text elements*/




/*Main menu elements*/

ul.tabs li{
   width: 163px;
   height: 32px;
        position: relative;
        left:-12px;
   background-color: #F0EDDE;
}

ul.tabs a {/*Define top-level buttons*/
   color: #89532F !important;/*Define color of button text*/
   height: auto !important;/*Required*/
   font: bold 15px/28px Arial,Helvetica,sans-serif !important;
   padding-left: 20px;
   width:143px;
}

ul.tabs li.emoCurrent a, ul.tabs > li:hover a,
ul.tabs > li:hover > a,
ul.tabs > li.iehover > a {/*Define button rollover state*/
   background-color: #fcfaf1;
}

ul.tabs > li:hover > ul > li > a,
ul.tabs li.iehover li a {/*Define sub buttons*/
   background-color: #F0EDDE;
}

ul.tabs > li:hover > ul > li > a:hover,
ul.tabs > li:hover >ul > li:hover > a,
ul.tabs li.iehover li a:hover,
ul.tabs li.iehover li.iehover a {/*Define sub buttons rollover state*/
   background-color: #fcfaf1;
}

/*End main menu elements*/




/*Footer menu elements*/
ul.footer_links {
  width: 100%;
  top: 120px;
  text-align: left;
}

#socialNetwork-footer {
  float: left;
}

#copyright {
  float: right;
  text-align: right !important;
  padding-right: 30px;
  width: auto;
  clear: right
}

ul.footer_links li a {
   color: #89532F;/*Define text color*/
        font-size: 15px;
}
ul.footer_links li a:hover {
   color: #89532F;/*Define text color*/
}

/*End footer menu elements*/




/*Misc elements*/

ul.footer_links,#social_network_div { /*Social Networking Widget*/
   padding: 0;
   margin: 0 auto;
}

#map,
.box { /*Google Map*/
   border-color: #89532F !important;
}

#contact_us .box {
   border-color: #89532F !important;
}

.formsul li a { /*IRS Forms*/
   color:#89532F;
}
.pubsul li a { /*IRS Publications*/
   color:#89532F;
}

.archiveHeading { /*Monthly Newsletter Archive*/
   color: #89532F;
}

/*End misc elements*/




/*Added rules*/

#leftmenu_area > ul.tabs{padding-left:21px!important;}/*Nav bar positioning*/

#copyright{margin:0!important;}/*Footer copyright line*/