/* MQ - Viewport Injection */

@viewport {
   width: device-width;
}

@media
only screen and (-webkit-min-device-pixel-ratio: 1.5), 
only screen and (min--moz-device-pixel-ratio: 1.5),
only screen and (min-device-pixel-ratio: 1.5) {
}

/*Structural elements*/

body {/*Place lowest level background colors/images here*/
  background:black;
  color:#3F454B;
}

/* body  */
#page-wrap{background:url('images/body-bg-stone.png') no-repeat black top center;}

/* header */
#header-wrap{background:#eee;border-bottom: 4px groove #666;box-shadow: 0 2px 2px rgba(0, 0, 0, 0.04); margin-bottom: 5px}
#logo a{text-decoration:none;}
#shadow{background:url('images/header-shadow.png');}

/* content background */
#emoWrap{background:url('images/content-bg.png');border: 1px solid #D7DADE;border-radius: 3px 3px 3px 3px;}
#emoContentContainer{background:url('images/content-bg-grid.png') #FFF;}
#container {/*2nd Container, put 'page stretch' here and set overall width*/
  background-image: none;/*Define page stretch bg image, usually 1px height*/
  background-repeat: repeat-y;/*Stretch image down page, usually repeat-y*/
  width: 855px !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: #3F454B;/*Define text color of header text*/
}

#header {/*Container for header contents, specify total header height here*/
  background-image: url('images/header.jpg');/*Define bg image for header area*/
}

#leftmenu_area {/*Container for left menu, minicontent, and services menu*/
  background-image: url('images/stretch.gif');
  background-repeat:no-repeat;
}

#content {
  padding: 15px 40px;
  margin: 0;
}

#emoContentContainer {

}
.innerEmoContent {
  border-right:1px dashed #E5E5E5;
}
#footer {/*Container for footer links*/
  background:;/*Define bg image of footer*/
  background-position:0 0px;
  width: 100%;/*Define width of footer area, usually 100%*/
  height: 175px;/*Define height of footer area, usually height of bg image*/
  padding: 50px 0 0 0px;

}
#footer-nav h2 { display:none; }

/*End structural elements*/




/*Global text elements*/
#nav a{color:#848D9A;}
#nav a:hover{color:black;}
a{color:black;}
a:hover{color:#FF6633;}

#emoWrap #emoContentContainer h1 {/*Global h1 element style*/
  color: #3F454B;
}

#emoWrap #emoContentContainer h2 {/*Global h2 element style*/
  color: #3F454B;
}

#emoWrap #emoContentContainer h3 {/*Global h3 element style*/
  color: #3F454B;
}

#emoWrap #emoContentContainer p {/*Global p element style*/

}

#emoWrap #emoContentContainer b {/*Global b element style*/
  color: #000000;/*Define text color*/
}

/*End global text elements*/




/*Content text elements*/

#emoContentContainer a {/*Content link style*/
  color: #3F454B;
}

#emoContentContainer a:hover {/*Content link hover style*/
  color: #3F454B;/*Define text color*/
}

#emoContentContainer a:visited {/*Content link visited style*/
  color: #3F454B;/*Define text color*/
}

/*End content text elements*/




/*Main menu elements*/
ul.tabs {
  height: 48px;
  background:url('images/content-bg-grid.png') #FFF !important;
  border: solid 1px #ccc;
  border-radius: 3px 3px 3px 3px;
  margin-bottom: 5px;
}

ul.tabs, li.emoCurrent a {
  background:url('images/content-bg-grid.png') #f9f9f9;
}

ul.tabs, ul.tabs li, ul.tabs ul{
}
ul.tabs a {/*Define top-level buttons*/
  height: auto !important;/*Required*/
  text-transform:uppercase;
}
ul.tabs > a:hover,
ul.tabs > li:hover > a,
ul.tabs > li.iehover > a {/*Define button rollover state*/

}

ul.tabs > li:hover > ul > li > a,
ul.tabs li.iehover li a {/*Define sub buttons*/
}
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*/
}
#nav .drop > ul{
  background: url("images/content-bg-grid.png") #FFF repeat;
  border-radius: 0 0 4px 4px;
}

/* top nav links */
#nav > ul > li{background: url("../images/nav-border.png") no-repeat scroll right 5px transparent;}
#nav .dropdown > li{border-top: 1px solid #EAEDEF}
#nav .dropdown {border: solid 1px #ccc; border-top:none}
#nav .dropdown > li:first-child{border:none;}
#nav a{line-height: 18px;padding: 15px 12px 15px;}
/*End main menu elements*/




/*Footer menu elements*/

ul.footer_links li a {
  color: #3F454B;/*Define text color*/
}
ul.footer_links li a:hover {
  color: #5F656B;/*Define text color*/
}

/*End footer menu elements*/




/*Misc elements*/

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

.formsul li a { /*IRS Forms*/
  color:#3F454B;
}
.pubsul li a { /*IRS Publications*/
  color:#2b468e;
}

.archiveHeading { /*Monthly Newsletter Archive*/
  color: #3F454B;
}

#map,
.box { /*Contact Us Page boxes*/
  border-color: #3F454B !important;
}

/*End misc elements*/


/* sidebar widgets */
#sidebar .widget h2 {
   color: white;
}
.widget{border-bottom: 1px dashed #E5E5E5;margin: 0 0 1em;}
.widget input{background: #F6F8F9;border-radius: 5px 5px 5px 5px;padding: 10px 5px 10px 10px;border: none;margin-bottom: 5px;}
.widget input[type="submit"]{
  background: #FDFEFF;
  font-weight: bold;
  margin: 10px 5px 25px 0;
  cursor: pointer;
  border-color: #DCE0E4 #D7DBDE #D7DBDE;
  border-radius: 3px 3px 3px 3px;
  border-style: solid;
  border-width: 1px;
  box-shadow: 0 1px 1px rgba(0, 0, 0, 0.05);
  text-align: center;
  padding: 5px;
}
.widget input[type="submit"]:hover{border-color: #BABABA;}
#emoWrap #emoContentContainer #newsletter h2{
  background: url('../images/newsletter.png') no-repeat bottom right;
  width: 163px;
  line-height: 1.3!important
}
#widget_area_right {
  display:block;
}

/* Viewport Fix */
body { min-width: 960px; }

#contact_us .box {
    max-width: 600px !important;
}
/* End Viewport Fix */

/* MQ */

/* min-width - Full Size */
@media screen and (min-width: 900px) {
   body,
   #page-wrap {
      min-width: 960px;      
   }
   #emoWrap {
      min-height: 500px;
      min-width: 960px;      
   }
}

/* min-width & max-width - Mid */
@media screen and (min-width: 525px) and (max-width: 900px) {
   #splash,
   .splash_img img,
   body,
   #page-wrap,
   #header-wrap {
      max-width: 770px;  
      min-width: 770px;      
   }
   #emoWrap {
      min-height: 250px;
      max-width: 770px; 
     background: none;
    border: 0;
   }
   #page-wrap {
      background: none repeat scroll 0 0 #fff;
   }
   #header {
      max-width: 770px;  
     background: none repeat scroll 0 0 rgba(0, 0, 0, 0);
   }
   #logo {
      max-width: 770px;  
      margin: 0 auto 30px;
   }
   #logo a h1 {
      max-height: 58px;
   }
   #logo a h1 strong {
   }
   #splash #subHeader {
      max-width: 770px;
   }
   #subHeader { display: none; }
   #logo a {
      font-size: 20px;
   }
   #splash #emoContentContainer,
   #emoContentContainer {
      margin: 20px;
      padding: 80px 30px 30px;
      width: 600px;
   }
    #splash #emoContentContainer {
    margin: 20px 0;
    padding: 10px;
    width: 750px;
   background: #fff;
   }
   #emoContentContainer {
       background: none;
       margin: 30px;
       padding: 0 0 0;
       width: 710px;
    }
   .innerEmoContent {
      width: auto !important;
   }
   #emoWrap #emoContentContainer p, #emoWrap #emoContentContainer li {
      font-size: 16px;
   }  
   #splash #nav {
   }
   #nav {
   }
   #nav a {
   }
   #nav ul li:first-child {
   }
   ul.tabs {
      height: auto;
       padding: 0;
   }
   ul.tabs a {
       font-size: 15px;
      line-height: 30px;
   }
   ul.tabs, ul.tabs li, ul.tabs ul {
      background: none repeat scroll 0 0 rgba(0, 0, 0, 0);
   }
   #footer-wrap,
   #footer {
      width: 770px;  
   }
   #footer-wrap {
   }
   #footer {
      margin-top: -1px !important;
   }
   #footer a {
      font-size: 17px;
   }
   #footer-nav {
       float: none;
       margin: 0 auto;
       text-align: left;
       width: 90%;
   }
   #footer-nav ul li {
       float: left;
       margin: 10px 0 0;
       text-align: center;
       width: 165px;
   }
   #widget_area_footer {
      display: block;
       float: left;
       font-family: arial !important;
       padding: 0;
   }
   #splash #widget_area_footer {
      margin: -30px auto;
   }
   #sidebar {
      display: none;
   }
   #contact_us .box {
      clear: none !important;
       float: left !important;
       height: 270px !important;
       margin-right: 5px !important;
       max-width: 400px !important;
   }
   #contact_us .contactRow {
       height: 350px;
       width: 100%;
   }  
   #splash #login_widget, #splash #newsletterSignupDiv.widget {
      display: none;
   }
   #splash_bottom_widgetarea {
      height: auto;
   }
   .widget input {
      padding: 5px;
   }
   .widget h2 {
       font: 16px/16px "Trebuchet MS","Lucida Grande","Lucida Sans Unicode","Lucida Sans",Tahoma,sans-serif;
   }
   .quadrant {
       float: none !important;
       height: auto;
       margin: 0 auto 40px !important;
       width: 700px;
   }
   .quadrant.right {
      margin-right: 0;
   }
   .quadrant a {
      font-size: 20px;
   }
   .quadrant .icon {
      float: left;
   }
   #widget_area_splash_slider {
      display: block;
      max-width: 770px;
      max-height: 277px;
   }   
   #slider-cont {
      clear: both;
       margin-bottom: 20px;
       max-width: 770px;
   }
   #slider-cont .jcarousel-container-horizontal {
      max-width: 770px !important;
   }
   #slider-cont .jcarousel-container {
       background: none !important;
   }
   #slider-cont > div {
       margin: 0 auto;
       width: 960px;
   }
   #slider-cont .jcarousel-clip-horizontal,
   #slider-cont .jcarousel-item,
   .jCar-img{ 
      height: auto;
       max-width: 770px !important;
   }
   #copyright {
      display: none;
   }

}


/* max device width - iphone */
@media screen and (max-device-width: 480px) {
   #splash,
   #splash_img img,
   body,
   #page-wrap,
   #emoContentContainer,
   #footer,
   #footer-wrap,
   #splash #page-wrap,
   #splash #emoContentContainer,
   #widget_area_splash_middle,
   #splash #footer,
   #splash #footer-wrap {
      max-width: 480px;  
      min-width: 300px;
      margin:0;
      padding:0;
      width:100%;
   }
   #header,
   #header-wrap,
   #logo,
   #nav,
   #emoWrap,
   .innerEmoContent,
   #widget_area_footer,
   #splash #header,
   #splash #header-wrap,
   #splash #logo,
   #splash #nav,
   #splash #emoWrap,
   #splash .innerEmoContent,
   #splash_bottom_widgetarea,
   #splash #widget_area_footer {
      width:auto;
      margin:0;
      padding:0;
      max-width: 480px;  
      min-width: 300px;
   }
   #emoWrap,
   #splash #emoWrap {
     background: none;
     padding: 10px 5px 0;
   }
   #page-wrap {
      background: none repeat scroll 0 0 #fff;
   }
   #header {
     background: none repeat scroll 0 0 rgba(0, 0, 0, 0);
   }
   #logo a h1 {
     max-height: 85px;
     margin: 0 0 10px 0;
     overflow: hidden;
   }
   #logo a h1 strong {
      font-size: 36px;
      line-height: 42px;
      font-weight: normal;
   }
   #splash #subHeader {
      max-width: 480px;
   }
   #subHeader { display: none; }
   #logo a {
      font-size: 20px;
   }
    #splash #emoContentContainer {
   background: #fff;
   }
   #emoContentContainer {
       background: none;
    }
   .innerEmoContent {
      width: auto !important;
   }
   #emoWrap #emoContentContainer p, #emoWrap #emoContentContainer li {
      font-size: 16px;
   }  
   #nav {
      position: static;
      overflow: hidden;
      max-height: 58px;
   }
   #nav a {
     padding: 0px 10px 15px;
   }
   ul.tabs {
      height: auto;
       padding: 0;
   }
   ul.tabs a {
       font-size: 15px;
      line-height: 30px;
   }
   ul.tabs, ul.tabs li, ul.tabs ul {
      background: none repeat scroll 0 0 rgba(0, 0, 0, 0);
   }

   #footer a {
      font-size: 17px;
   }
   #footer-nav {
       float: none;
       margin: 0 auto;
       text-align: left;
       width: 90%;
   }
   #footer-nav ul li {
      float: left;
       margin: 10px 0 0;
      text-align: center;
       width: 50%;
   }
   #widget_area_footer {
      display: block;
       float: left;
       font-family: arial !important;
   }

   #sidebar {
      display: none;
   }
      #contact_us .box {
      clear: none !important;
       float: left !important;
       height: 270px !important;
      margin-right:0px !important;
      width:94% !important;
       max-width: 400px !important;
   }
   #contact_us .contactRow {
       height: 426px !important;
       width: 100% !important;
       padding:0 !important;
       border:none !important;
   }
   #map.map-content {
      width:auto !important;
   }  
   #splash #login_widget, #splash #newsletterSignupDiv.widget {
      display: none;
   }
   #splash_bottom_widgetarea {
      height: auto;
   }
   .widget input {
      padding: 5px;
   }
   .widget h2 {
       font: 16px/16px "Trebuchet MS","Lucida Grande","Lucida Sans Unicode","Lucida Sans",Tahoma,sans-serif;
   }
   .quadrant {
       float: none !important;
       height: auto;
       margin: 0 auto 20px !important;
       width: auto;
   }
   .quadrant.right {
      margin-right: 0;
   }
   .quadrant a {
      font-size: 20px;
   }
   .quadrant .icon {
      float: left;
   }
   #widget_area_splash_slider {
      display: none;
   }   
   html body #widget_area_page {
       display: none;
   }
   #copyright {
      display: none;
   }
}


/* End Media Queries */