* {
	margin: 0;
	padding: 0;
	border: 0;
}

body {
	font-size: 12px;
	font-family: Arial, Helvetica, sans-serif;
	background-color: #000;
}

a {
	color: #F90;
	text-decoration: none;
}

a:hover {
	text-decoration: underline;
}

#wrapper {
	width: 770px;
	margin: 0 auto;
	background: #e6e6e6 url(images/pagebackground.jpg) repeat-y;
}

#header {
	background: #fff url(/images/banner.jpg) no-repeat;
	width: 770px;
	height: 178px;
	background-color: #eee;
}

#navigation {
	float: left;
	width: 154px;
	padding: 5px 5px 0 23px;
	font-size: 12px;
}

#navigation ul {
	list-style: square;
	margin-left: 10px;
	display: block;
	line-height: 1.5em;
}

#navigation ul li.heading {
	color: #aa0000;
	font-weight: bold;
	list-style: none;
	margin: 4px 0 0 -15px;	
}

#page {
	background: url(../IRStax/images/irsextension_background.jpg); 

}

#content {
	width: 552px;
	float: left;
	padding: 5px 18px 0 18px;
}

#content h1 {
	font-size: 16px;
	margin-bottom: 7px;
}

#content h2 {
	font-size: 12px;
	margin-bottom: 8px;
}

#content p {
	margin-top: 2px;
	margin-bottom: 8px;
}

#content ol {
	margin-left: 20px;
	padding: 20px;
}

#content ul {
	margin-left: 20px;
	padding-left: 20px;
	list-style: circle;
}

#content ul li {
	margin-bottom: 4px;
}

#content form#contactForm {
	margin: 10px;
}

#content form#contactForm label {
	float: left;
	width: 100px;
}

#content form#contactForm input {
	width: 150px;
	border: 1px solid #ccc;
	margin-bottom: 8px;
}

#content form#contactForm input.sbutton {
	margin-left: 100px;
}

#content form#contactForm textarea {
	width: 300px;
	border: 1px solid #ccc;
	margin-bottom: 8px;
}

#footer {
	clear: both;
	text-align: center;
	padding-top: 20px;
	background: #e6e6e6;
	width: 770px;
	height: 19px;
	background: #B29432;

}

#footer ul {
	list-style: none;
}

#footer ul li {
	display: inline;
	padding: 0 5px 0 5px;
}

.red {
	color: red;
}