/*Structural elements*/

body {
   background:;
}

#precontain {/*Overall container, put 'top' background here*/
   background: #dfd9af;/*Define 'top' bg image*/
}
#container {/*2nd Container, put 'page stretch' here and set overall width*/
  background-image: url("images/body-bg.png");/*Define page stretch bg image, usually 1px height*/
  background-repeat: repeat-y;/*Stretch image down page, usually repeat-y*/
  width: 958px !important;/*Required, overall width of site, usually width of stretch bg image*/
  margin: auto;
}

#page {/*3nd Container, put 'page stretch' here and set overall width*/
  margin: auto !important;
}

#logo {/*Area for header text, also area for flash header*/
   padding: 32px 0 0 236px;
   text-align:left;
   width: 320px;
}
#logo a {
   text-decoration: none;
}

#header {/*Container for header contents, specify total header height here*/
   background-image: url('images/choc_header.png');/*Define bg image for header area*/
   height: 250px;/*Define height of header area, usually height of bg image*/
}

#leftmenu_area {/*Container for left menu, minicontent, and services menu*/
   background-image: url('images/stretch.gif');
   width: 205px;/*Define width of container, usually ~20% of page width*/
   background-repeat:no-repeat;
}

#content {
   padding: 15px 10px;
   margin: 0 0 -125px 0;
   width: 728px;
}

#content * {
   font-size: 14px;
}

#emoContentContainer {
   padding: 0 14px;
}

#footer {/*Container for footer links*/
   background:url('images/footer.png') repeat-x bottom ;/*Define bg image of footer*/
   width: 759px;/*Define width of footer area, usually 100% or width of content*/
   height: 135px;/*Define height of footer area, usually height of bg image*/
   padding: 137px 0 15px 200px;
   margin:0 auto;
   clear:both;
}

#footer_menu_div {
   margin:0px 0 20px;
}
/*End structural elements*/




/*Global text elements*/

a {
   color: #513d34;
}

#content * {
  font-family: "Times New Roman", Georgia, Times, serif !important;
}  

#logo h1 strong {
  font-size: 36px;
  font-family: "Times New Roman", Georgia, Times, serif !important;
  font-weight: normal;
  text-transform: uppercase;
}

html body div#precontain div#container div#page div#header div#logo a h1 strong {
color: #fff !important;
}

#logo #subHeader {
  color: #FFF;
  font-weight: normal;
  font-size: 22px;
}

#container #page h1 {/*Global h1 element style*/
  font-family: helvetica, arial, sans-serif !important; 
  color: #2e211a;
  font-size: 26px;
}

#container #page h2 {/*Global h2 element style*/
   color: #2e211a;
   font-size: 18px;
}

#container #page h3 {/*Global h3 element style*/
   color: #2e211a;
}

#container #page p {/*Global p element style*/

}

#container #page b {/*Global b element style*/
   color: #000000;/*Define text color*/
}

/*End global text elements*/




/*Content text elements*/

#emoContentContainer a {/*Content link style*/
   color: #2e211a;
}

#emoContentContainer a:hover {/*Content link hover style*/
   color: #2e211a;/*Define text color*/
}

#emoContentContainer a:visited {/*Content link visited style*/
   color: #2e211a;/*Define text color*/
}

#emoContentContainer h1 {
  border: none !important;
 font-size: 26px;
}

/*End content text elements*/




/*Main menu elements*/
.topnav .icon {
   display: none;
}

#leftmenu_area {
  left: -20px;
}


ul.tabs li{
  width: 136px;
  padding:0 2px;
  left: 30px;
}

ul.tabs a {/*Define top-level buttons*/
  color: #8C7853 !important;/*Define color of button text*/
  height: auto !important;/*Required*/
  font: bold 15px/28px Arial,Helvetica,sans-serif !important;
  text-align: center;
  width: 136px;
  padding:2px 25px 2px 15px;
  height: 32px;
  background: #513d34;
}

ul.tabs li.emoCurrent a, ul.tabs > li:hover a,
ul.tabs > li:hover > a,
ul.tabs > li.iehover > a {/*Define button rollover state*/
   background: #513d34 url('images/nav-rollover.png') no-repeat center 3px;
}

ul.tabs > li:hover > ul > li > a,
ul.tabs li.iehover li a {/*Define sub buttons*/
  background: #513d34;
}

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*/
   background: #513d34 url('images/nav-rollover.png') no-repeat center 3px;
}

/*End main menu elements*/




/*Footer menu elements*/

ul.footer_links {
  width: 702px;
  top: 120px;
  text-align: left;
}

#socialNetwork-footer {
  float: left;
  padding-left: 30px;
}

#copyright {
  float: right;
  text-align: right !important;
  padding-right: 30px;
  width: auto;
  clear: right
}

ul.footer_links li a {
   color: #513d34;/*Define text color*/
        font-size: 15px;
        font-weight: normal;
        margin: 0 5px !important;
}
ul.footer_links li a:hover {
   color: #513d34;/*Define text color*/
        font-size: 15px;
        font-weight: normal;
        margin: 0 5px !important;
}




/*End footer menu elements*/




/*Misc elements*/

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

.formsul li a { /*IRS Forms*/
   color:#513d34;
}
.pubsul li a { /*IRS Publications*/
   color:#513d34;
}

.archiveHeading { /*Monthly Newsletter Archive*/
   color: #513d34;
}

#contact_us .box,
#map  { /*Contact Us Page boxes*/
   border-color: #513d34 !important;
}

/*End misc elements*/




/*Added rules*/

#leftmenu_area > ul.tabs{padding-left:12px!important;}/*Nav bar positioning*/

#copyright{margin:0!important;}/*Footer copyright line*/

/* MQ */

@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) {
}

/* MQ */

/* min-width - Full Size */
@media screen and (min-width: 900px) {
   body,
   #page-wrap {
      min-width: 961px;      
   }
   #container {
      min-height: 500px;
      min-width: 961px;      
   }
}

/* min-width & max-width - Mid */
@media screen and (max-width: 900px) {
   body,
   #precontain {
      max-width: 750px;  
      min-width: 525px;      
   }
   #container {
      min-height: 250px;
      max-width: 750px;  
   }
   #header {
      max-width: 750px; 
      background-size: 100%; 
   }
   #logo {
      max-width: 750px;
      margin: 0 auto;
      padding: 25px 0 0 150px;
      background: none;
      float: left;
   }
   #logo a h1 {
      max-height: 58px;
   }
   #logo a h1 strong {
      font-size: 26px;
   }
   #subHeader { display: none; }
   #logo a {
      font-size: 20px;
   }
   #container {
       border: 0 none;
       box-shadow: 0 0 0;
       margin: 10px auto 0;
       min-height: 600px;
       padding: 0;
       width: 100%!important;
   }
   #splash #emoContentContainer,
   #emoContentContainer {
      margin: 20px;
      padding: 80px 30px 30px;
      width: 630px;
   }
   #splash #emoContentContainer {
      padding: 0;
      margin: 0;
     min-height: 250px;
   }
   #emoContentContainer {
       margin: 0;
       padding: 10px;
       width: 95%;
   }
    #content {
       background: #fff none repeat scroll 0 0;
       float: right;
       margin: -110px 0 0 0;
       padding: 0;
       width: 100%;
   }
   .innerEmoContent {
      width: auto !important;
   }
     #navContainer .icon {
      display: block;
      padding: 10px;
      margin-right: 10px;
   }
   .topnav {
      overflow: hidden;
      position: absolute;
      z-index: 999;
      background-color: #fff;
      -webkit-transition: height 400ms linear;
      -moz-transition: height 400ms linear;
      -ms-transition: height 400ms linear;
      -o-transition: height 400ms linear;
      transition: height 400ms linear;
      width: 100%;
      top: 80px!important;
   }
   .topnav:hover {
      width: auto;
      color: #eee!important;
      background: none;
   }
   .topnav a {
      text-align: center;
   }
   
   .topnav a.icon {
      float: right;
      display: block;
      position: absolute;
      z-index: 999;
      right: 0;
      height: 15px!important;
    }
  
  .topnav.responsive {
     position: absolute;
     height: 35px;
     top: 80px;
     width: auto;
     background: none!important;
  }

/*NAV MENU BUTTON BACKGROUND (Depressed)*/  
  .topnav.responsive .icon {
      position: absolute;
      right: 0;
      top: 0;
      background: #E6E7E9;
      color: #000;
      width: 25px;
   }

/*NAV MENU BUTTON BACKGROUND (Sub Menu Selected)*/    
   .topnav a:not(:first-child) {
        width: 25px;
        background: #E6E7E9;
  }
  
/*NAV MENU BUTTON BACKGROUND (Pressed)*/ 
  .topnav a:not(:first-child):hover {
      background: #E6E7E9!important;
  }
  
.topnav.responsive a {
    float: none;
    display: block;
    text-align: left;
  }
  #leftmenu_area {
      height: auto;
      margin: 0;
      left: 0;
      width: 100%;
      margin-top: 35px;
   }
  #leftmenu_area > ul.tabs {
      padding-left: 0px!important;
  }
  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, ul.tabs li.emoCurrent a {/*Define sub buttons rollover state*/
      background: none;
   }
   ul.tabs li.emoCurrent a, ul.tabs > li:hover a, ul.tabs > li:hover > a, ul.tabs > li.iehover > a {
      background: #513d34;
   }
  ul.tabs {
      height: auto;
      width: 100%;
      background: #032860;
   }
   ul.tabs a {
      width: 100%;
      padding: 0;
      color: #fff !important;
   }
   ul.tabs ul {
      padding-bottom: 0px!important;
   }
   ul.tabs li {
      padding: 0;
      left: 0;
   }
   ul.tabs li, #leftmenu_area ul li {
       background: #244d8b none repeat scroll 0 0;
       border-top: 1px outset #ddd;
       border-radius: 0;
       height: auto;
       margin: 0;
       width: 100%;
   }
  ul.tabs li, #leftmenu_area ul li {
      width: 100%;
   }
   ul.tabs ul, ul.tabs ul ul, ul.tabs ul ul ul {
      left: 0;
      position: relative;
   }
   ul.tabs li:hover ul, ul.tabs li.iehover ul {
      width: 100%;
      border-left: 0;
   }
   ul.tabs > li:hover > ul > li > a, ul.tabs li.iehover li a {
      background: none;
   }
   /*FIRST NAV DROP BACKGROUND*/
   ul.tabs li ul li {
      background: #73635c!important;
   }
   /*SECOND NAV DROP BACKGROUND*/
   ul.tabs li ul li ul li {
    background: #968a85!important;
   }
   #footer {
       background: #DFD9AF;
       border-top: 25px solid #513D34;
       float: none;
       height: auto;
       min-height: 100px;
       margin-top: 0 !important;
       padding: 20px 0;
       width: 100%;
   }
   #footer_menu_div {
       margin: 0;
       padding: 20px 0 0;
       float: none;
   }
   #widget_area_footer {
      display: block;
       float: left;
       font-family: arial !important;
       padding: 0;
      width: 750px;
   }
   #contact_us .contactRow {
       height: 416px;
       width: 100%;
   }   
   #contact_us .box {
      clear: none !important;
       float: left !important;
       height: 270px !important;
       margin-right: 5px !important;
       max-width: 265px !important;
       width: 42% !important;
   }
   ul.footer_links {
       float: none;
       text-align: center !important;
       top: 0;
       width: 75%;
   }
   #copyright {
      margin: 10px !important;
      width: 100%;
   }
      a.backToTop {
       bottom: 20px;
       right: 20px;
   }
    ul.footer_links, #social_network_div {
     float: none;
    }
    #copyright {
    margin: 0;
    text-align: center !important;
    width: 100%;  
    padding-right: 0;  
    }
}


/* max device width - iphone */
@media screen and (max-device-width: 480px) {
   body,
   #precontain,
   #footer {
      max-width: 480px;  
      min-width: 300px;
      margin:0;
      padding:0;
      width:100%;
   }
   #header
   #leftmenu_area,
   #container,
   #emoContentContainer,
   .innerEmoContent,
   #widget_area_footer {
      width:auto;
      margin:0;
      padding:0;
      max-width: 100%;  
      min-width: 300px;
   }
   #header {
      background: #DFD9AF!important;
      border-bottom: 25px solid #513D34;
      height: 100px;
   }
   #logo {
      display: block;
      margin: 0;
      padding: 0;
      width: 100%;
   }
   #logo a h1 {
      max-height: 115px;
      height:auto;
   }
   #logo a h1 strong {
      font: 36px/48px "Book Antiqua",Palatino,"Palatino Linotype","Palatino LT STD",Georgia,serif;
   }
   #subHeader { display: none; }
   #logo a {
      font-size: 20px;
   }
   #container {
      background: none;
       border: 0 none;
       box-shadow: 0 0 0;
       min-height: 600px;
   }
   #emoContentContainer {
       background: none;
      padding: 10px 10px 0px;
    }
    #content {
       background: #fff none repeat scroll 0 0;
       margin: 0;
       padding: 0;
       width: 100%;
   }
   .innerEmoContent {
      width: auto !important;
   }
  #navContainer .icon {
      margin-right: 0px;
   }
   .topnav {
      top: 60px!important;
   }
   .topnav.responsive {
      top: 60px;
   }
   #footer {
      float:left;
      background: #DFD9AF;
      height: auto;
      margin-top: 0 !important;
   }
   ul.footer_links li a {
    color: #89532f;
   }
   #footer_menu_div {
       margin: 0;
       padding: 20px 0;
   }
   ul.footer_links {
       width: 100%;
       top: 0;
       text-align: center;       
   }
   #widget_area_footer {
      display: block;
       float: left;
       font-family: arial !important;
       padding: 0;
   }
   #contact_us .box {
      clear: none !important;
       float: left !important;
       height: 270px !important;
      margin-right:0px !important;
      width:94% !important;
       max-width: 100% !important;
   }
   #contact_us .contactRow {
       height: 300px;
       width: 100%;
   }  
   #copyright,
   #copyright a {
    color: #000;
   }
   a.backToTop {
       bottom: 20px;
       right: 20px;
   }
   /* Template Specific */
    #logo {
       background: none;
    }
    #banner {
       display: none;
    }
    ul.tabs li {
       left: 0;
    }
    #copyright {
    float: right;
    text-align: center !important;
    padding-right: 0;
    width: 100%;
    clear: none;
    }
    #container #page h1 {
       padding: 10px;
       width: 90%;
   }
   #logo a h1 strong {
        line-height:36px;
    }
   .piggy-h3 {
       width: 85% !important;
   }
   #logo {
       max-height: 120px;
       overflow: hidden;
       height: auto;
    }
    #emoContentContainer .form input {
        width: 90% !important;
    }
}

/* End Media Queries */