/*Reset*/
html,body,div,span,dl,dt,dd,ul,ol,li,h1,h2,h3,h4,h5,h6,pre,form,fieldset,input,p,blockquote,th,td{border:0;font-size:100%;margin:0;outline:0;padding:0;text-align:left}
table{border-collapse:collapse;border-spacing:0}
fieldset,img{border:0}
address,caption,cite,code,dfn,th,var,h1,h2,h3{font-style:normal;font-weight:400}
ol,ul{list-style:none}
caption,th{text-align:left}
q:before,q:after{content:''}
a img{border:none}
body{background:#FFF;color:#404040;font-family:"Open Sans", sans-serif;font-size:13px;line-height:1.62em;padding-top:10px;text-align:center}
/*Main*/
#container{background:#FAFAFA;border:1px solid #999;border-radius:5px;display:block;height:100%;margin:0 auto;text-align:left;width:1000px}
header{background:#DFDFDF;display:block;height:160px;margin:0;padding:0;position:relative;text-align:center;width:100%}
nav{border-bottom:1px solid #999;height:43px;position:relative;top:117px;z-index:9999}
left{display:block;float:left;margin:0;padding:10px;position:relative;text-align:left;width:220px}
#left-sidebar{background:url(./images/sidebar_divider.png)repeat-y;background-position:left;float:right;position:relative;width:75%}
#right{background:#FFF;border:1px solid #999;border-radius:4px;display:block;float:right;margin:10px 10px 10px 0;padding:10px;position:relative;text-align:left;width:220px}
#right-sidebar{float:left;position:relative;width:740px}
#middle{float:left;position:relative;width:50%}
#page-end{height:10px}
article{left:0;margin:0;padding:10px;text-align:justify;top:0}
hgroup{margin-bottom:20px}
.entry{margin-right:15px}
footer{background:url(./images/horizontal_divider.png)repeat-x;background-position:top;clear:both!important;display:block;margin:0;padding:10px}
.xoxo img{margin:0 auto;}
.xoxo .widget-container{border-bottom:1px dotted #999;padding-bottom:10px}

h1,h2,h3,h4,h5,h6{font-family:Oswald, sans-serif;font-weight:300;letter-spacing:1px;line-height:1.62em;margin-bottom:18px}
h1{font-size:36px}
h2{font-size:32px;font-family:"Open Sans", sans-serif;font-weight:400}
h3{font-size:24px}
h4{font-size:18px}
h6{font-size:15px}
.entry, p{font-size:15px;font-weight:400;line-height:24.3px;margin-bottom:24px}
.fn {margin-left:10px;}
blockquote{color:#444;font-style:italic;margin:0 30px 0 60px;position:relative}
blockquote:before{color:#DDD;content:"\201C";font-family:serif;font-size:96px;left:-55px;position:absolute;top:30px}
blockquote cite{font-style:normal}
blockquote cite:before{content:"\2014";padding-right:8px}
.smaller{font-size:75%;line-height:150%}
.widget-title h3,h3{font-size:125%;margin:0 0 10px;text-shadow:1px 1px 2px #CCC}
a{color:#B21010;text-decoration:none;}
h1 a,h2 a,h3 a,h4 a,h5 a,h6 a{color:#404040}
a[href $=.pdf]{background:transparent url(./images/pdf-icon.jpg) no-repeat center left;display:inline-block;height:64px;line-height:64px;padding-left:64px}
a[href $=.doc]{background:transparent url(./images/word-icon.jpg) no-repeat center left;display:inline-block;height:64px;line-height:64px;padding-left:64px}
bottom{height:20px}
bottom p{line-height:20px}
.clear{clear:both}
.entry ol{margin:20px;margin-bottom:15px;list-style-type: decimal;font-size:15px;font-weight:400;}
.entry ul{margin:20px;list-style-type: disc;font-size:15px;font-weight:400;}
input[type=text]{border:1px solid #CCC;border-radius:3px}
header #headerimage{left:10px;position:absolute;top:20px;z-index:9999}
header h2{color:#FFF;font-size:125%;left:300px;position:absolute;text-transform:uppercase;top:40px;z-index:9999}
header #headerimg{left:0;positition:absolute;top:0;z-index:1}
header #taxresearch-search{bottom:15px;position:absolute;right:75px;z-index:9999}
header #taxresearch-search input[type=submit]{background:none repeat scroll 0 0 #B21010;border-color:#B21010;border-radius:10px 10px 10px 10px;color:#FFF;font-weight:700;margin-left:5px;padding:5px;text-shadow:0 -1px 0 rgba(0,0,0,0.3)}
.header p{margin:0 auto;text-align:center}
a.post-edit-link,#commentform .submit,.button-primary,a.comment-reply-link{background:none repeat scroll 0 0 #B21010;border-color:#B21010;border-radius:10px 10px 10px 10px;color:#FFF;font-weight:700;margin:10px 0 20px;padding:5px;text-shadow:0 -1px 0 rgba(0,0,0,0.3)}
.entry-content img{margin:0 0 1.5em}
.alignleft,img.alignleft{display:inline;float:left;margin-right:20px}
.alignright,img.alignright{display:inline;float:right;margin-left:20px}
.aligncenter,img.aligncenter{clear:both;display:block;margin-left:auto;margin-right:auto}
.wp-caption{-moz-border-radius:4px;background:#F7F7F7;border:1px solid grey;border-radius:4px;color:#928a85;font-size:80%;margin:4px 10px;padding:10px;text-align:center}
.wp-caption img{border:0;margin:0;padding:0}
.wp-caption.alignleft{margin-left:0}
.wp-caption.alignright{margin-right:0}
.wp-caption-text{text-align:center;margin-bottom:0}
.wp-smiley{margin:0!important;max-height:1em}
.format-gallery .size-thumbnail img,.category-gallery .size-thumbnail img{border:10px solid #f1f1f1;margin-bottom:0}
.format-gallery .gallery-thumb,.category-gallery .gallery-thumb{float:left;margin-right:20px;margin-top:-4px}
.home #content .format-gallery .entry-utility,.home #content .category-gallery .entry-utility{padding-top:4px}
blockquote.left{float:left;margin-left:0;margin-right:20px;text-align:right;width:33%; }
blockquote.right{float:right;margin-left:20px;margin-right:0;text-align:left;width:33%; }
.widget-container{margin-bottom:10px}
nav #access ul{float:left;list-style:none;margin-left:10px}
nav #access li{float:left;margin-right:5px;position:relative}
nav #access a{background:#B21010 url(./images/nav-bg.png) repeat-x 0 0;border-top-left-radius:3px;border-top-right-radius:3px;color:#000;display:block;line-height:43px;padding:0 10px;text-decoration:none;text-shadow:#CCC .1em .1em .2em}
nav #access a:hover{background:#B21010 url(./images/nav-bg.png) repeat-x 0 -58px}
nav #access ul ul{-moz-box-shadow:0 3px 3px rgba(0,0,0,0.2);-webkit-box-shadow:0 3px 3px rgba(0,0,0,0.2);box-shadow:0 3px 3px rgba(0,0,0,0.2);display:none;float:left;left:0;position:absolute;top:38px;width:180px;z-index:99999}
nav #access ul ul li{min-width:180px}
nav #access ul ul ul{left:100%;top:0}
nav #access ul ul a{background:#FFF;height:auto;line-height:1em;padding:10px}
nav #access li:hover > a,nav #access ul ul :hover > a{color:#FFF;text-shadow:#2EA6FA .1em .1em .2em}
nav #access ul li.current_page_item > a,nav #access ul li.current-menu-ancestor > a,nav #access ul li.current-menu-item > a,nav #access ul li.current-menu-parent > a{background:url(./images/nav-bg.png) repeat-x scroll 0 -58px transparent;color:#FFF}
* html #access ul li.current_page_item a,* html #access ul li.current-menu-ancestor a,* html #access ul li.current-menu-item a,* html #access ul li.current-menu-parent a,* html #access ul li a:hover{background:#B21010;color:#FFF}
ol.commentlist{border-bottom:1px solid #ccc;width:100%}
h3#comments,#respond h3{color:#000;height:50px;padding:5px 0 0 5px;text-align:left}
#commentform{clear:left}
.commentlist{height:100%}
ol.commentlist,li.authorcomment,li.comment,#respond h3,form#commentform,input.submit{margin:0}
ol.commentlist,ol.commentlist ul,form#commentform{padding:0}
ol.commentlist ul{margin:0 0 0 20px}
li.authorcomment,li.comment,form#commentform textarea,form#commentform input{border:1px solid #ccc}
#comment textarea{width:75%}
li.authorcomment,li.comment{border-bottom:none;list-style:none;padding:10px 0 0 10px}
li.even{background:#fff}
li.odd{background:#efefef}
.comment p{word-wrap: break-word;}
.authorcomment{background:#deebf9}
ul.children ul{border-bottom:1px solid #CCC}
ul.children li{border-right:none;height:100%;padding-bottom:10px}
.vcard img{background:#c4c4c4;float:left}
.comment-meta,ol.commentlist li small,p.subscribe-to-comments label{height:60px;position:relative}
.comment-meta,ol.commentlist li small{left:10px;top:10px}
.posts-nav{margin-left:20px;}
.comment-text{margin:0 10px 0 0}
#comment-submit{line-height:80px;}

#searchsubmit,a.post-edit-link,.comment-navigation .newer a,.comment-navigation .older a,input.submit,.email-signup{background:#B21010;border-radius:10px}
.reply{margin:0 10px 10px 0}
#searchsubmit,a.post-edit-link,a.comment-reply-link,.reply a:link,.comment-navigation .newer a,.comment-navigation .older a,input.submit,.email-signup{color:#fff;cursor:pointer;display:inline-block;text-align:center}
a.comment-reply-link:hover,.reply a:hover,.comment-navigation .newer a:hover,#searchsubmit,a.post-edit-link,.comment-navigation .older a:hover,input.submit:hover{color:#FFF;font-weight:700;text-decoration:none}
.cancel-comment-reply,.cancel-comment-reply-link{font-size:100%;margin:0 0 10px;padding:0}
.comment-navigation:after,#respond:after{content:".";height:0;visibility:hidden}
.comment-navigation .newer a:hover,.comment-navigation .older a:hover{padding:4px}
form#commentform textarea,form#commentform input{padding:2px 3px}
form#commentform textarea{width:98%}
#searchsubmit,.email-signup,input.submit{border:0!important;padding:5px 0!important}
.email-signup,input.submit,p.subscribe-to-comments input{outline:0}
input.submit:hover{border:1px solid #4c7faa!important;padding:4px 0!important}
p.subscribe-to-comments{background:url(images/email_32.png) no-repeat}
p.subscribe-to-comments,.comment-rss{height:32px;padding:5px 0 0;text-indent:42px}
p.subscribe-to-comments input{border:0;margin:5px 3px 3px!important}
p.subscribe-to-comments label{color:#666;top:-2px}
.comment-rss{background:url(images/rss_32.png) no-repeat}
.comment-total{color:#fff;font-size:1.5em;text-align:center}
.comment-total span{color:maroon;font-size:2em}
.entry-meta{padding-top:20px;width:100%}
.header-meta{font:10px/16px 'Helvetica Neue',Helvetica,Arial,sans-serif;letter-spacing:2px;text-transform:uppercase}
.count-bubble{background:transparent url(images/sprite.png) 0 -34px no-repeat;float:right;height:50px;margin:0 10px;padding:6px 4px;text-align:center;width:50px}
.left-count-bubble{background:transparent url(images/sprite.png) 0 -34px no-repeat;float:left;height:55px;margin:0 10px;padding:6px 4px;text-align:center;width:50px}
.left-count-bubble span,.left-count-bubble span a,.count-bubble span a{border:none;color:#fff;display:block;font-family:arial;font-size:28px;font-weight:700;line-height:1em;padding:0;text-align:center;text-decoration:none}
.tax_research_email_subscribe{background:url(images/email_big_icon.png) no-repeat scroll 98% center #F7F7F7;border:1px solid rgba(221,221,221,0.43);border-radius:3px 3px 3px 3px;box-shadow:0 0 30px #EEE inset;height:84px;margin:5px auto;padding:10px}
.tax_research_email_subscribe .headline{color:#555;font-family:BebasNeueRegular;font-size:20px!important;font-weight:700;height:28px;margin:8px 0 -20px 10px}
.tax-research-subscriber-name[type=text]{background:url(images/user_icon.png) no-repeat scroll right center #FFF;margin:10px 0;width:200px}
.tax-research-subscriber-email[type=text]{background:url(images/email_icon.png) no-repeat scroll right center #FFF;margin:10px 0;width:200px}
input.searchfield[type=text]{color:#999;width:160px}
input.searchsubmit[type=submit]{background:url(images/sprite.png) 0 0 no-repeat transparent;height:24px;width:24px}
.searchform{line-height:24px}
#no-sidebar,article.posts{background:#FFF;border:1px solid #999;border-radius:4px;margin:10px 10px auto}
article header,article footer{border:0;display:inline;padding:0}
h5,nav #access{font-size:16px}
#taxresearch-social,.comment-navigation{margin:10px 0}
nav #access ul li:hover > ul,h3#comments,.comment-navigation,.comment-navigation:after,#respond:after,.comment-rss{display:block}
.vcard img,.comment-navigation .newer a,.comment-navigation .older a,a.comment-reply-link,.reply a:link{padding:5px}
.search-results{margin-left:10px;}
select#cat{width:90%}