/* Secure Tax Experts — IRS notice guide pages */
:root{
  --green-900:#0c2e21; --green-800:#124330; --green-700:#1a5a41; --green-500:#2f8a63;
  --green-100:#e3efe8; --green-50:#f3f8f5;
  --ink:#17211c; --muted:#4d5c55; --line:#d9e3dd; --white:#fff;
  --amber:#a35c00; --amber-bg:#fff4e0; --red:#a3241b; --red-bg:#fdecea; --blue:#1d4f91; --blue-bg:#e8f0fb;
  --radius:14px; --max:1120px;
  --font:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;font-family:var(--font);color:var(--ink);background:var(--white);line-height:1.65;font-size:17px}
img{max-width:100%;height:auto}
a{color:var(--green-700)}
a:hover{color:var(--green-900)}
.skip{position:absolute;left:-9999px}
.skip:focus{left:16px;top:16px;background:#fff;padding:8px 12px;z-index:10}
.wrap{max-width:var(--max);margin:0 auto;padding:0 20px}

/* Header */
.site-header{border-bottom:1px solid var(--line);background:#fff;position:sticky;top:0;z-index:5}
.site-header .wrap{display:flex;align-items:center;gap:24px;min-height:72px}
.site-header .logo img{height:44px;width:auto;display:block}
.site-nav{display:flex;gap:22px;margin-left:auto}
.site-nav a{color:var(--ink);text-decoration:none;font-size:15px;font-weight:500}
.site-nav a:hover,.site-nav a[aria-current]{color:var(--green-700)}
.header-cta{display:flex;align-items:center;gap:14px}
.header-phone{color:var(--green-800);font-weight:700;text-decoration:none;white-space:nowrap}
.btn{display:inline-block;background:var(--green-800);color:#fff;text-decoration:none;font-weight:600;padding:12px 20px;border-radius:10px;line-height:1.2;border:2px solid var(--green-800)}
.btn:hover{background:var(--green-900);border-color:var(--green-900);color:#fff}
.btn-outline{background:transparent;color:var(--green-800)}
.btn-outline:hover{background:var(--green-50);color:var(--green-900)}
.btn-light{background:#fff;color:var(--green-800);border-color:#fff}
.btn-light:hover{background:var(--green-100);color:var(--green-900);border-color:var(--green-100)}
@media (max-width:900px){.site-nav{display:none}.header-cta{margin-left:auto}}
@media (max-width:520px){.header-phone{display:none}.site-header .logo img{height:38px}}

/* Breadcrumbs */
.crumbs{font-size:14px;color:var(--muted);padding:18px 0 0}
.crumbs ol{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:6px}
.crumbs li+li::before{content:"›";margin-right:6px;color:var(--line)}
.crumbs a{color:var(--muted)}

/* Hero */
.hero{background:linear-gradient(180deg,var(--green-50),#fff);padding:28px 0 36px}
.eyebrow{text-transform:uppercase;letter-spacing:.08em;font-size:13px;font-weight:700;color:var(--green-700);margin:18px 0 8px}
h1{font-size:clamp(30px,4.4vw,46px);line-height:1.15;margin:0 0 16px;color:var(--green-900);letter-spacing:-.01em}
.lede{font-size:19px;color:var(--muted);max-width:760px;margin:0 0 22px}
.hero-actions{display:flex;flex-wrap:wrap;gap:12px}
.byline{font-size:14px;color:var(--muted);margin-top:18px}

/* Quick answer */
.quick{display:grid;grid-template-columns:repeat(3,1fr);gap:14px;margin:28px 0 0}
.quick div{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:16px 18px}
.quick dt{font-size:13px;text-transform:uppercase;letter-spacing:.06em;color:var(--muted);font-weight:700}
.quick dd{margin:4px 0 0;font-weight:600}
@media (max-width:760px){.quick{grid-template-columns:1fr}}
.badge{display:inline-block;padding:2px 10px;border-radius:99px;font-size:14px;font-weight:700}
.u-low{background:var(--blue-bg);color:var(--blue)}
.u-moderate{background:var(--amber-bg);color:var(--amber)}
.u-high{background:var(--red-bg);color:var(--red)}
.u-critical{background:var(--red);color:#fff}

/* Layout */
.layout{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:48px;padding:40px 0 56px}
@media (max-width:980px){.layout{grid-template-columns:1fr;gap:32px}}
article h2{font-size:28px;line-height:1.25;color:var(--green-900);margin:40px 0 12px}
article h2:first-child{margin-top:0}
article h3{font-size:20px;margin:26px 0 8px;color:var(--green-800)}
article p,article li{max-width:720px}
article ul,article ol{padding-left:22px}
article li{margin:6px 0}
.callout{background:var(--green-50);border-left:4px solid var(--green-700);padding:16px 20px;border-radius:0 var(--radius) var(--radius) 0;margin:22px 0;max-width:720px}
.callout.warn{background:var(--amber-bg);border-left-color:var(--amber)}
.callout p{margin:0}
.callout p+p{margin-top:8px}
.steps{counter-reset:s;list-style:none;padding:0!important}
.steps li{counter-increment:s;position:relative;padding:0 0 0 52px;margin:0 0 18px}
.steps li::before{content:counter(s);position:absolute;left:0;top:0;width:34px;height:34px;border-radius:50%;background:var(--green-800);color:#fff;font-weight:700;display:flex;align-items:center;justify-content:center;font-size:15px}
.steps strong{display:block;color:var(--green-900)}
table.compare{border-collapse:collapse;width:100%;max-width:720px;font-size:16px;margin:16px 0}
table.compare th,table.compare td{border:1px solid var(--line);padding:10px 12px;text-align:left;vertical-align:top}
table.compare th{background:var(--green-50)}
.table-scroll{overflow-x:auto}

/* FAQ */
.faq details{border:1px solid var(--line);border-radius:var(--radius);padding:14px 18px;margin:10px 0;max-width:720px;background:#fff}
.faq summary{font-weight:700;cursor:pointer;color:var(--green-900)}
.faq details p{margin:10px 0 0}

/* Sidebar */
.side{display:flex;flex-direction:column;gap:20px}
.side-card{border:1px solid var(--line);border-radius:var(--radius);padding:20px;background:#fff}
.side-card h2{font-size:18px;margin:0 0 10px;color:var(--green-900)}
.side-card.cta{background:var(--green-800);color:#fff;border-color:var(--green-800)}
.side-card.cta h2{color:#fff}
.side-card.cta p{color:#d7e8de;margin:0 0 14px;font-size:15px}
.side-card.cta .btn{width:100%;text-align:center;margin-bottom:10px}
@media (min-width:981px){.side .sticky{position:sticky;top:96px}}
.timeline{list-style:none;margin:0;padding:0}
.timeline li{position:relative;padding:6px 0 6px 26px;font-size:15px}
.timeline li::before{content:"";position:absolute;left:6px;top:14px;width:9px;height:9px;border-radius:50%;background:var(--line)}
.timeline li::after{content:"";position:absolute;left:10px;top:24px;bottom:-8px;width:1px;background:var(--line)}
.timeline li:last-child::after{display:none}
.timeline a{color:var(--ink);text-decoration:none}
.timeline a:hover{color:var(--green-700);text-decoration:underline}
.timeline .here{font-weight:700}
.timeline .here::before{background:var(--green-700);box-shadow:0 0 0 4px var(--green-100)}
.timeline small{display:block;color:var(--muted);font-size:13px}

/* Hub cards */
.cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:16px;margin:20px 0}
.card{display:block;border:1px solid var(--line);border-radius:var(--radius);padding:20px;text-decoration:none;color:var(--ink);background:#fff;transition:border-color .15s,box-shadow .15s}
.card:hover{border-color:var(--green-500);box-shadow:0 6px 20px rgba(18,67,48,.08);color:var(--ink)}
.card .code{font-weight:800;font-size:22px;color:var(--green-800)}
.card h3{margin:4px 0 6px;font-size:18px;color:var(--ink)}
.card p{margin:8px 0 0;color:var(--muted);font-size:15px}

/* Bottom CTA */
.band{background:var(--green-800);color:#fff;padding:48px 0}
.band h2{color:#fff;font-size:30px;margin:0 0 10px}
.band p{color:#d7e8de;max-width:680px;margin:0 0 20px}
.band .actions{display:flex;flex-wrap:wrap;gap:12px}

/* Footer */
.site-footer{background:var(--green-900);color:#c9dbd1;padding:48px 0 28px;font-size:15px}
.site-footer a{color:#e4efe8}
.foot-grid{display:grid;grid-template-columns:1.3fr 1fr 1fr;gap:28px}
@media (max-width:820px){.foot-grid{grid-template-columns:1fr 1fr}}
@media (max-width:480px){.foot-grid{grid-template-columns:1fr}}
.site-footer h2{font-size:15px;color:#fff;margin:0 0 10px;text-transform:uppercase;letter-spacing:.06em}
.site-footer ul{list-style:none;margin:0;padding:0}
.site-footer li{margin:6px 0}
.site-footer .logo img{height:72px;width:auto}
.fine{border-top:1px solid rgba(255,255,255,.12);margin-top:32px;padding-top:20px;font-size:13px;color:#a9c1b4}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.firm-option{border:2px solid var(--green-700);background:var(--green-50);border-radius:var(--radius);padding:20px 24px;margin:28px 0;max-width:720px}
.firm-option h3{margin-top:0;color:var(--green-900)}
.firm-option ul{margin-top:4px}
.firm-option .firm-actions{display:flex;flex-wrap:wrap;gap:10px;margin:16px 0 0}

/* Footer links: larger text and tap targets */
.site-footer{font-size:16px}
.site-footer li{margin:2px 0}
.site-footer li a{display:inline-block;padding:5px 0}