body {
max-width:1000px;
min-width:1000px;
height:100%;
margin:0 auto;
padding:0px;
padding-top:0px;
}

a:link {
	text-decoration: none;
}
a:hover {
	color: #ff0000;
	text-decoration: none;
}	
a:visited {
	text-decoration: none;
}
a:active {
	text-decoration: none;
}
p {
font-family:Arial, Verdana, sans-serif;
font-size:10pt;
letter-spacing:0.01em;
line-height:1.17em;
text-align: inherit;
color: #333333;
}
div{
font-family:Arial, Verdana, sans-serif;
font-size:10pt;
letter-spacing:0.01em;
line-height:1.17em;
}
span{
font-family:Arial, Verdana, sans-serif;
font-size:9pt;
letter-spacing:0.01em;
line-height:1.17em;
}
#logo {
float:left;
width:1000px;
min-width:1000px;
background-image: url(images/irs_problem.png);
background-repeat: no-repeat;
height:100px;
width:1000px;
position: inherit;
text-align:center;
}
#style {
float:left;
width:998px;
min-width:998px;
height:24px;
padding-left:0px;
padding-top:3px;
background-image: url(images/style_reverse.png);
background-repeat: repeat-x;
font-family:Arial, Verdana, sans-serif;
font-size:10pt;
border-right:1px solid #CDDBF5;
border-left:1px solid #CDDBF5;
}
#links {
float: left;
position: absolute;
width: 998px;
min-width: 998px;
height: 23px;
padding-top:7px;
background-image: url(images/navimg.png);
background-repeat: repeat-x;
font-family:Arial, Verdana, sans-serif;
font-size:10pt;
text-align:center;
vertical-align: middle;
border-right:1px solid #CDDBF5;
border-left:1px solid #CDDBF5;
top:128px;
}
#leftcol_help {
float:left;
padding:2px;
height:730px;
width:198px;
min-width:198px;
background-color:#f3f5f9;
font-family:Arial, Verdana, sans-serif;
font-size:10pt;
}
#rightcol {
float:left;
padding:2px;
height:730px;
width:198px;
min-width:198px;
background-color:#f3f5f9;
font-family:Arial, Verdana, sans-serif;
font-size:10pt;
}
#main {
float:left;
padding:5px;
width:586px;
min-width:586px;
height:100%;
font-family:Arial, Verdana, sans-serif;
font-size:10pt;
letter-spacing:0.01em;
line-height:1.17em;
text-align:justify;
}
#spacer {
width: 1px;
min-width: 1px;
height: 35px;
margin-left:8px;
background-image: url(images/trans_img.gif);
background-repeat: no-repeat;
}
#spacer02 {
width: 1px;
min-width: 1px;
height: 90px;
margin-left:8px;
background-image: url(images/trans_img.gif);
background-repeat: no-repeat;
}
#spacer03 {
width: 1px;
min-width: 1px;
height: 30px;
margin-left:8px;
background-image: url(images/trans.gif);
background-repeat: no-repeat;
}
#help1 {
float: left;
position: absolute;
width: 190px;
min-width: 190px;
height: 125px;
margin-left:695px;
background-image: url(images/createweb.gif);
background-repeat: no-repeat;
top:650px;
z-index:1;
}
#footer {
float: left;
width:1000px;
min-width:1000px;
height:30px;
padding-top:5px;
background-image: url(images/style.png);
background-repeat: repeat-x;
font-family:Arial, Verdana, sans-serif;
font-size:10pt;
color:#000000;
text-align:center;
margin-top: auto;
}
.tip{
padding-top:6px;
padding-left:6px;
padding-right: inherit;
padding-bottom: inherit;
font-family:Verdana, Tahoma, Arial, sans-serif;
font-size:10pt;
font-weight:bold;
color:#000000;
background-image: url(images/style.02.png);
background-repeat: repeat-x;
height:30px;
width: auto;
}
.img {
background-repeat: repeat-x;
}
.ads_left {
float: left;
padding: 0px;
margin-top: 0px;
margin-right:3px;
}