body{
	margin: 0;
	text-align: center;
	font-size: 14px;
	background-color: #3399FF;
	}	   
#wrapper-home{
	position: relative;
	width: 700px; 
	margin: 0 auto;
	height: 810px;
	text-align: left;}
#wrapper-open-book{
	position: relative;
	width: 900px;
	margin: 0 auto;
	height: 800px;
	text-align: left;
}
#home-header-ribbon{
	position: absolute;
	top: 5px;
	left: 4px;
	width: 192px;
	height: 251px;
	background-image: url(images/ribbon.png);
	background-repeat:no-repeat;
	z-index: 70;
	}
#home-header-txt{
	position: absolute;
	top: 74px;
	left: 221px;
	width: 305px;
	height: 97px;
	background-image:url(images/header-txt.png);
	background-repeat:no-repeat;
	z-index: 70;
	}	
#open-header-ribbon{
	position: absolute;
	top: 0;
	left: -60px;
	width: 192px;
	height: 251px;
	background-image: url(images/ribbon.png);
	background-repeat:no-repeat;
	z-index: 70;
	}
#open-header-txt{
	position: absolute;
	top: 62px;
	left: 124px;
	width: 307px;
	height: 97px;
	background-image:url(images/header-txt.png);
	background-repeat:no-repeat;
	z-index: 70;
	}	
#h-nav-home{
	position: absolute;
	top: 138px;
	left: 590px;
	height: 55px;
	width: 155px;
	z-index: 15;
}
#h-nav-about{
	position: absolute;
	top: 177px;
	left: 582px;
	height: 57px;
	width: 158px;
	z-index: 12;
}

#h-nav-efile{
	position: absolute;
	top: 215px;
	left: 617px;
	height: 58px;
	width: 157px;
	z-index: 10;
}
#h-nav-refund-fax{
	position: absolute;
	top: 253px;
	left: 639px;
	height: 58px;
	width: 158px;
	z-index: 12;
}
#h-nav-links{
	position: absolute;
	top: 289px;
	left: 604px;
	height: 57px;
	width: 157px;
	z-index: 14;
}
#h-nav-contact{
	position: absolute;
	top: 330px;
	left: 614px;
	height: 58px;
	width: 158px;
	z-index: 4;
}
#o-nav-home{
	position: absolute;
	top: 138px;
	left: 800px;
	height: 55px;
	width: 155px;
	z-index: 15;
}
#o-nav-about{
	position: absolute;
	top: 177px;
	left: 792px;
	height: 57px;
	width: 158px;
	z-index: 12;
}

#o-nav-efile{
	position: absolute;
	top: 215px;
	left: 827px;
	height: 58px;
	width: 157px;
	z-index: 10;
}
#o-nav-refund-fax{
	position: absolute;
	top: 253px;
	left: 849px;
	height: 58px;
	width: 158px;
	z-index: 12;
}
#o-nav-links{
	position: absolute;
	top: 289px;
	left: 814px;
	height: 57px;
	width: 157px;
	z-index: 14;
}
#o-nav-contact{
	position: absolute;
	top: 330px;
	left: 824px;
	height: 58px;
	width: 158px;
	z-index: 4;
}
#home-body-top-left{
	position: absolute;
	top: 35px;
	left: 0;
	width: 331px;
	height: 331px;
	background-image: url(images/home-top-left.png);
	background-repeat:no-repeat;
	z-index: 50;
}
#home-body-top-right{
	position: absolute;
	top: 35px;
	left:331px;
	width: 328px;
	height: 331px;
	background-image: url(images/home-top-right.png) ;
	background-repeat:no-repeat;
	z-index: 50;
	}

#home-body-bottom-left{
	position: absolute;
	top: 366px;
	left: 0;
	width: 331px;
	height: 328px;
	background-image: url(images/home-bottom-left.png);
	background-repeat:no-repeat;
	z-index: 50;
}
#home-body-bottom-right{
	position: absolute;
	top: 366px;
	left: 331px;
	width: 328px;
	height: 328px;
	background-image: url(images/home-bottom-right.png);
	background-repeat:no-repeat;
	z-index: 50;
}
#open-body-top-left {
	position: absolute;
	top: 35px;
	left: 0;
	width: 310px;
	height: 290px;
	background-image: url(images/open-top-left.png);
	background-repeat:no-repeat;
	z-index: 50;}
#open-body-top-middle{
	position: absolute;
	top: 35px;
	left: 310px;
	width: 310px;
	height: 290px;
	background-image: url(images/open-top-middle.png) ;
	background-repeat:no-repeat;
	z-index: 50;}
#open-body-top-right{
	position: absolute;
	top: 35px;
	left:600px;
	width: 276px;
	height: 290px;
	background-image: url(images/open-top-right.png);
	background-repeat:no-repeat;
	z-index: 50;
	}
#open-body-bottom-left{
	position: absolute;
	top: 325px;
	left: 0;
	width: 310px;
	height: 290px;
	background-image: url(images/open-bottom-left.png);
	background-repeat:no-repeat;
	z-index: 50;
}
#open-body-bottom-middle{
	position: absolute;
	top: 325px;
	left: 310px;
	width: 310px;
	height: 290px;
	background-image: url(images/open-bottom-middle.png);
	background-repeat:no-repeat;
	z-index: 50;}
#open-body-bottom-right{
	position: absolute;
	top: 325px;
	left: 600px;
	width: 276px;
	height: 290px;
	background-image: url(images/open-bottom-right.png);
	background-repeat:no-repeat;
	z-index: 50;
}
#h-pencil {
	position: absolute;
	top: 447px;
	left: 403px;
	width: 200px;
	height: 160px;
	background-image: url(images/pencil.png);
	background-repeat:no-repeat;
	z-index: 90;
}
#h-ruler {
	position: absolute;
	top: 447px;
	left: 603px;
	width: 200px;
	height: 160px;
	background-image: url(images/ruler.png);
	background-repeat:no-repeat;
	z-index: 90;
}
#h-apple {
	position:absolute;
	top: 607px;
	left: 403px;
	width: 200px;
	height: 160px;
	background-image:url(images/apple.png);
	background-repeat:no-repeat;
	z-index: 90;
}
#h-stapler {
	position: absolute;
	top: 607px;
	left: 603px;
	width: 200px;
	height: 160px;
	background-image:url(images/stapler.png);
	background-repeat:no-repeat;
	z-index: 90;
}
#o-pencil {
	position: absolute;
	top: 357px;
	left: 520px;
	width: 200px;
	height: 160px;
	background-image: url(images/pencil.png);
	background-repeat:no-repeat;
	z-index: 90;
}
#o-ruler {
	position: absolute;
	top: 357px;
	left: 720px;
	width: 200px;
	height: 160px;
	background-image: url(images/ruler.png);
	background-repeat:no-repeat;
	z-index: 90;
}
#o-apple {
	position:absolute;
	top: 517px;
	left: 520px;
	width: 200px;
	height: 160px;
	background-image:url(images/apple.png);
	background-repeat:no-repeat;
	z-index: 90;
}
#o-stapler {
	position: absolute;
	top: 517px;
	left: 720px;
	width: 200px;
	height: 160px;
	background-image:url(images/stapler.png);
	background-repeat:no-repeat;
	z-index: 90;
}  
#home-content{
	position: absolute;
	top: 182px;
	left: 224px;
	width: 374px;
	height: 345px;
	font-weight: 100;
	padding:20px;
	z-index: 90;
}
#aboutR-content{
	position: absolute;
	top: 192px;
	left: 571px;
	width: 196px;
	height: 165px;
	font-weight: 100;
	z-index: 90;
}
#aboutL-content{
	position: absolute;
	top: 196px;
	left: 100px;
	width: 316px;
	height: 327px;
	font-weight: 100;
	z-index: 90;
}
#efilingR-content{
	position: absolute;
	top: 175px;
	left: 474px;
	width: 359px;
	height: 243px;
	z-index: 90;
}
#efilingL-content{
	position: absolute;
	top: 175px;
	left: 49px;
	width: 377px;
	height: 409px;
	z-index: 90;
}
#refundsR-content{
	position: absolute;
	top: 175px;
	left: 474px;
	width: 359px;
	height: 196px;
	z-index: 90;
}
#refundsL-content{
	position: absolute;
	top: 175px;
	left: 47px;
	width: 377px;
	height: 304px;
	z-index: 90;
}
#links-content{
	position: absolute;
	top: 170px;
	left: 56px;
	width: 333px;
	height: 345px;
	font-weight: 100;
	padding:20px;
	z-index: 90;
}
#contactR-content{
	position: absolute;
	top: 148px;
	left: 523px;
	width: 259px;
	height: 235px;
	z-index: 90;
}
#contactL-content{
	position: absolute;
	top: 189px;
	left: 99px;
	width: 300px;
	height: 256px;
	z-index: 90;
}
#h-footer{
	position: absolute;
	top: 766px;
	left: 0;
	text-align: center;
	font-size:12px;
	width: 700px;
	}
#o-footer{
	position: absolute;
	top: 688px;
	left: 0;
	text-align: center;
	font-size:12px;
	width: 900px;
	}
img { border: none;}
.style1 {color: #000000; letter-spacing: 1px;}
.style2 {font-weight: bold; text-align: center;}
.style3 {color: #FF0000; font-size: smaller;}
.style4 {font-size: smaller}
.style5 {font-weight: bold;}