/******
 *
 * LAYOUT
 *
 ******/
	body {
		margin: 0px;
		padding: 0px;
		background-color: #3e3e3e;
	}
	#wrapper {
		width: 982px;
		background-image: url(/images/bg_wrapper.jpg);
		margin: 0px auto;
	}
	#top {
		height: 141px;
		overflow: hidden;
		position: relative;
	}
	#logo_link {
		width: 155px;
		height: 105px;
		display: block;
		text-decoration: none;
		background-image:url(/images/logo.jpg);
		position: absolute;
		top: 21px;
		left: 40px;
	}
	#util {
		height: 93px;
		width: 400px;
		text-align: right;
		color: #c44009;
		font-weight: bold;
		position: absolute;
		top: 10px;
		left: 550px;
	}
	#util a {
		text-decoration: none;
		color: #c44009;
	}
	#util table {
		margin-bottom: 5px;
	}
	.util_input {
		border: 1px solid #a1a1a1;
		padding: 3px;
		font-size: 11px;
	}
	#left_col {
		width: 575px;
		float: left;
		margin-left: 57px;
		margin-top: 12px;
	}
	#home_left_col {
		width:624px;
		margin-left:35px;
		margin-top: 12px;
		float: left;
	}
	#right_col {
		width: 320px;
		float: left;
		margin-left: 12px;
		margin-top: 48px;
	}
	
	

/******
 *
 * NAVIGATION
 *
 ******/
	#nav {
		position: absolute;
		top: 95px;
		left: 210px;
	}
	#nav_left {
		width: 26px;
		height: 47px;
		background-image: url(/images/nav_left.jpg);
		float: left;
	}
	#nav a {
		display: block;
		height: 47px;
		float: left;
		text-decoration: none;
	}
	#nav_home { width: 83px; background-image: url(/images/nav_home.jpg); }
	#nav_home.nav_on { background-image: url(/images/nav_home_on.jpg); }
	#nav_about { width: 105px; background-image: url(/images/nav_about.jpg); }
	#nav_about.nav_on { background-image: url(/images/nav_about_on.jpg); }
	#nav_tax_prep { width: 154px; background-image: url(/images/nav_tax_prep.jpg); }
	#nav_tax_prep.nav_on { background-image: url(/images/nav_tax_prep_on.jpg); }
	#nav_tax_calc { width: 152px; background-image: url(/images/nav_tax_calc.jpg); }
	#nav_tax_calc.nav_on { background-image: url(/images/nav_tax_calc_on.jpg); }
	#nav_tax_tips { width: 90px; background-image: url(/images/nav_tax_tips.jpg); }
	#nav_tax_tips.nav_on { background-image: url(/images/nav_tax_tips_on.jpg); }
	#nav_online { width: 134px; background-image: url(/images/nav_online.jpg);}
	#nav_online.nav_on { background-image: url(/images/nav_online_on.jpg); }
	
	

/******
 *
 * FOOTER
 *
 ******/
	#sub_foot {
		background-color: #739a36;
		margin: 0px 11px;
		padding: 10px 20px 20px 26px;
		color: white;
	}
	#sub_foot a { color: white; }
	#footer {
		width: 934px;
		height: 27px;
		background-image: url(/images/bg_footer.jpg);
		margin-left: 11px;
		position: relative;
		font-size: 11px;
		color: #525151;
		padding: 29px 0px 0px 26px;
	}
	
	
	
	
	
/******
 *
 * BLOG
 *
 ******/
	.blog_comment {
		border-bottom: 1px solid #cfcfcf;
		padding: 16px 8px;
		margin-right: 10px;
	}
	.bc_name {
		font-weight: bold;
	}
	#leave_comment {
		background-color: #fafafa;
		border: 1px solid #708c3f;
		padding: 20px;
		margin-top: 15px;
	}
	.bc_date {
		font-size: 11px;
		color: #999;
		margin-bottom: 6px;
	}
	.comment_error {
		font-size: 16px;
		color: red;
	}
	
	
	
/******
 *
 * FORMS
 *
 ******/
	
	
	
/******
 *
 * HOME PAGE
 *
 ******/
	.home_left_col {
		width: 272px;
		float: left;
		margin-right: 16px;
	}
	.home_mid_col {
		width: 320px;
		float: left;
	}
	#h_nav {
		height: 47px;
		overflow: hidden;
	}
	#h_nav_blog {
		display: block;
		width: 71px;
		height: 47px;
		background-image: url(/images/h_blog.jpg);
		background-position: 0px 0px;
		float: left;
		text-decoration: none;
	}
	#h_nav_forum {
		display: block;
		width: 86px;
		height: 47px;
		background-image: url(/images/h_forum.jpg);
		background-position: 0px 47px;
		float: left;
		text-decoration: none;
	}
	#h_nav_end {
		width: 104px;
		height: 47px;
		background-image: url(/images/h_end.jpg);
		float: left;
	}
	.h_blog_date {
		font-size: 11px;
		color: #575756;
	}
	.h_blog_item {
		margin-top: 20px;
		line-height: 20px;
		padding-bottom: 20px;
		border-bottom: 1px solid #cfcfcf;
	}
	.h_blog_title {
		font-size: 18px;
		line-height: 24px;
		margin-bottom: 8px;
		color: #c44009;
	}
	.h_blog_title a { text-decoration: none; }
	.h_blog_title a:hover { text-decoration: underline; }
	#cta { 
		width: 915px;
		height: 182px;
		background-image: url(/images/cta.jpg);
		position: relative;
		margin-top: 14px;
		margin-left: 35px;
	}
	#cta #one {
		position: absolute;
		top: 77px;
		left: 338px;
		width: 140px;
	}
	#cta #two {
		position: absolute;
		top: 77px;
		left: 550px;
		width: 140px;
	}
	#cta #three {
		position: absolute;
		top: 77px;
		left: 764px;
		width: 140px;
	}
	
	
	
	
	
.forum_footer {
	margin: 10px 0px;
	padding-top: 10px;
	border-top: 1px solid #cfcfcf;
	font-size: 11px;
}
#training_link {
	width: 126px;
	height: 49px;
	display: block;
	text-decoration: none;
	position: absolute;
	top: 3px;
	left: 819px;
}
.comment_submitted {
	color: #406807;
	font-size: 18px;
	margin-top: 18px;
	font-weight: bold;
}
#util form, #util table {
	margin: 0px; padding: 0px;
}
#util table {
	margin-bottom: 5px;
}