:root{
    --paper:#FCFAF3;
    --line:#DCD5BE;
    --ink:#1A1913;
    --ink-soft:#615C4C;
    --form-blue:#0B3D62;
    --form-blue-soft:#124D79;
    --form-blue-tint:#EAF0F5;
    --stamp-red:#B0332A;
    --gold:#C4922F;
    --gold-tint:#F7EFDD;
  }
  *{box-sizing:border-box;}
  html{overflow-x:hidden;}
  body{
    margin:0;
    overflow-x:hidden;
    background:radial-gradient(circle at 15% 10%, #F3EED9 0%, #E8E3D0 45%, #DDD7C1 100%);
    font-family:'IBM Plex Sans', sans-serif;
    color:var(--ink);
    padding:48px 16px;
  }
  .sheet{
    max-width:1280px;margin:0 auto;
    background:var(--paper);border:1.5px solid var(--ink);position:relative;
    box-shadow:0 30px 60px rgba(20,18,10,.18);
    animation:sheetIn .6s ease both;
    background-image:repeating-linear-gradient(transparent 0 42px, rgba(11,61,98,.035) 42px 43px);
  }
  @keyframes sheetIn{from{opacity:0;transform:translateY(18px);}to{opacity:1;transform:translateY(0);}}

  .accent-bar{height:6px;background:repeating-linear-gradient(90deg, var(--form-blue) 0 24px, var(--stamp-red) 24px 26px, var(--form-blue) 26px 50px);}

  .stamp{
    position:absolute;top:96px;right:-16px;
    border:3px solid var(--stamp-red);color:var(--stamp-red);
    font-family:'IBM Plex Mono',monospace;font-weight:600;font-size:.72rem;letter-spacing:.14em;
    padding:7px 14px;border-radius:4px;transform:rotate(9deg) scale(0);
    animation:stampIn .4s cubic-bezier(.34,1.56,.64,1) .5s forwards;z-index:2;
  }
  @keyframes stampIn{to{transform:rotate(9deg) scale(1);}}

  .letterhead{display:flex;justify-content:space-between;align-items:flex-start;padding:28px 64px 16px;border-bottom:2.5px solid var(--ink);}
  .form-code{font-family:'IBM Plex Mono',monospace;font-size:.7rem;color:var(--ink-soft);line-height:1.6;}
  .form-code strong{color:var(--form-blue);font-size:.85rem;}
  .title-block{text-align:right;}
  .agency{font-family:'IBM Plex Mono',monospace;font-size:.72rem;letter-spacing:.1em;color:var(--form-blue);text-transform:uppercase;font-weight:600;}
  .letterhead h1{font-family:'Source Serif 4', serif;font-size:1.7rem;margin:4px 0 0;color:var(--ink);}

  .filing-strip{display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:10px;padding:12px 64px;background:#F2EDDB;border-bottom:1.5px solid var(--ink);font-family:'IBM Plex Mono',monospace;font-size:.74rem;color:var(--ink-soft);}
  .tax-year{color:var(--ink);font-weight:600;}
  .filing-options{display:flex;gap:16px;flex-wrap:wrap;}
  .filing-options label{display:flex;align-items:center;gap:6px;}
  .box{width:13px;height:13px;border:1.5px solid var(--ink);display:inline-block;position:relative;flex:none;}
  .box.checked::after{content:"";position:absolute;left:2px;top:-1px;width:5px;height:9px;border:solid var(--form-blue);border-width:0 2px 2px 0;transform:rotate(45deg);}

  nav.site-nav{
    padding:16px 64px;display:flex;align-items:center;justify-content:space-between;
    border-bottom:1.5px solid var(--ink);flex-wrap:wrap;gap:14px;
    position:sticky;top:0;z-index:20;
    background:var(--paper);
    box-shadow:0 2px 8px rgba(20,18,10,.06);
  }
  .nav-links{display:flex;gap:28px;}
  nav.site-nav a{font-size:.92rem;font-weight:600;color:var(--ink-soft);text-decoration:none;position:relative;padding-bottom:3px;}
  nav.site-nav a.active{color:var(--form-blue);}
  nav.site-nav a.active::after{content:"";position:absolute;left:0;right:0;bottom:-1px;height:2px;background:var(--gold);}
  .nav-contact{display:flex;gap:20px;font-family:'IBM Plex Mono',monospace;font-size:.8rem;}
  .nav-contact a{color:var(--form-blue);text-decoration:none;font-weight:600;display:flex;align-items:center;gap:6px;transition:color .15s ease;}
  .nav-contact a:hover{color:var(--gold);}

  section{scroll-margin-top:20px;}

  /* Hero with decorative document graphic */
  .hero-line{padding:52px 64px 44px;border-bottom:1px solid var(--line);}
  .hero-text{max-width:760px;}
  .line-num{font-family:'IBM Plex Mono',monospace;font-weight:700;font-size:.85rem;color:var(--form-blue);display:inline-flex;align-items:center;gap:8px;margin-bottom:10px;}
  .line-num .circle{width:26px;height:26px;border-radius:50%;background:var(--form-blue);color:#fff;display:flex;align-items:center;justify-content:center;font-size:.8rem;}
  .hero-text h2{font-family:'Source Serif 4', serif;font-size:clamp(1.6rem, 4vw, 2.3rem);line-height:1.25;margin:0 0 16px;color:var(--ink);}
  .hero-text p{margin:0 0 26px;color:var(--ink-soft);line-height:1.65;font-size:clamp(.95rem, 1.6vw, 1.08rem);max-width:52ch;}

  .hero-graphic{float:right;width:170px;height:194px;margin:2px 0 16px 28px;shape-outside:content-box;}

  /* Page hero — simpler header for interior pages */
  .page-hero{padding:44px 64px 34px;border-bottom:1px solid var(--line);}
  .page-hero h1{font-family:'Source Serif 4',serif;font-size:clamp(1.7rem,3.6vw,2.15rem);margin:0 0 14px;color:var(--ink);line-height:1.2;}
  .page-hero p{color:var(--ink-soft);margin:0;max-width:60ch;font-size:1.03rem;line-height:1.65;}

  /* Expanded service cards for the services page */
  .services-expanded{padding:8px 64px 20px;display:grid;grid-template-columns:repeat(3,1fr);gap:18px;}
  .service-card-lg{
    display:flex;flex-direction:column;gap:12px;
    padding:26px 22px;border-radius:6px;
    border-left:4px solid transparent;
    background:#fff;border:1px solid var(--line);
  }
  .service-card-lg.tint-gold{border-left-color:var(--gold);}
  .service-card-lg.tint-blue{border-left-color:var(--form-blue);}
  .service-card-lg.tint-red{border-left-color:var(--stamp-red);}
  .service-card-lg h3{font-family:'Source Serif 4',serif;font-size:1.2rem;margin:6px 0 4px;}
  .service-card-lg p{margin:0;color:var(--ink-soft);font-size:.92rem;line-height:1.6;}
  .service-card-lg .service-tag{margin-top:auto;padding-top:8px;}

  /* Closing CTA banner */
  .closing{
    margin:8px 64px 0;padding:36px 32px;background:var(--form-blue);border-radius:6px;
    text-align:center;position:relative;overflow:hidden;
  }
  .closing::before{content:"";position:absolute;inset:0;background:repeating-linear-gradient(45deg, rgba(255,255,255,.03) 0 10px, transparent 10px 20px);}
  .closing h3{font-family:'Source Serif 4',serif;color:#fff;font-size:1.35rem;margin:0 0 8px;position:relative;}
  .closing p{color:rgba(255,255,255,.75);margin:0 0 18px;font-size:.94rem;position:relative;}
  .closing .btn-fill{background:var(--gold);border-color:var(--gold);color:var(--ink);position:relative;}

  /* Protection Plus callout */
  .protection-badge{
    margin:8px 64px 0;
    border:1.5px solid var(--gold);
    border-radius:6px;
    padding:24px 28px;
    background:var(--gold-tint);
    display:flex;
    gap:18px;
    align-items:flex-start;
  }
  .protection-badge .badge-icon{
    flex:none;
    flex-shrink:0;
    width:32px;
    height:32px;
    max-width:32px;
    max-height:32px;
    margin-top:2px;
    display:block;
  }
  .protection-badge h3{
    font-family:'Source Serif 4',serif;
    font-size:1.1rem;
    margin:0 0 6px;
    color:var(--ink);
  }
  .protection-badge p{
    margin:0;
    color:var(--ink-soft);
    font-size:.92rem;
    line-height:1.55;
  }
  .protection-badge .fine-print{
    font-family:'IBM Plex Mono',monospace;
    font-size:.66rem;
    color:var(--ink-soft);
    margin-top:10px;
    display:block;
  }

  /* About page — simple photo + text */
  .bio-section{padding:8px 64px 20px;display:grid;grid-template-columns:240px 1fr;gap:44px;align-items:start;}
  .photo-frame{border:1px solid var(--line);border-radius:4px;overflow:hidden;}
  .photo-frame img{width:100%;display:block;}
  .bio-links{display:flex;gap:10px;margin-top:12px;}
  .bio-links a{
    font-family:'IBM Plex Mono',monospace;font-size:.72rem;color:var(--ink-soft);
    border:1px solid var(--line);border-radius:3px;padding:6px 11px;text-decoration:none;
  }
  .bio-links a:hover{color:var(--form-blue);border-color:var(--form-blue);}

  .bio-text p{color:var(--ink-soft);line-height:1.7;font-size:1rem;margin:0 0 18px;max-width:64ch;}
  .bio-facts{margin-top:20px;max-width:520px;}

  .cta-row{display:flex;gap:12px;flex-wrap:wrap;}
  .btn{font-weight:600;font-size:.9rem;padding:12px 24px;border:1.5px solid var(--ink);background:transparent;color:var(--ink);text-decoration:none;border-radius:3px;display:inline-flex;align-items:center;gap:8px;transition:transform .15s ease, box-shadow .15s ease;}
  .btn:hover{transform:translateY(-2px);box-shadow:0 6px 14px rgba(0,0,0,.12);}
  .btn-fill{background:var(--form-blue);border-color:var(--form-blue);color:#fff;}
  .btn-fill:hover{background:var(--form-blue-soft);}
  .btn::before{
    content:"";
    width:16px;height:16px;
    display:inline-block;
    flex:none;
    border:1.5px solid currentColor;
    border-radius:2px;
  }
  .btn-fill::before{
    background-color:var(--gold);
    border-color:var(--gold);
    background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 16 16'%3E%3Cpath d='M3 8.5l3.2 3.2L13 5' fill='none' stroke='%231A1913' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E");
    background-repeat:no-repeat;
    background-position:center;
    background-size:11px 11px;
  }
  .btn-plain::before{display:none;}

  .section-eyebrow{padding:32px 64px 12px;font-family:'IBM Plex Mono',monospace;font-size:.72rem;text-transform:uppercase;letter-spacing:.1em;color:var(--form-blue);display:flex;align-items:center;gap:10px;}
  .section-eyebrow::after{content:"";flex:1;height:1px;background:repeating-linear-gradient(90deg, var(--line) 0 5px, transparent 5px 9px);}

  /* Services — 3-column grid to use the wider canvas */
  .services{padding:8px 64px 24px;display:grid;grid-template-columns:repeat(3,1fr);gap:16px;}
  .service-row{
    display:flex;flex-direction:column;gap:10px;
    padding:22px 20px;border-radius:6px;
    border-left:4px solid transparent;
    transition:transform .15s ease;
  }
  .service-row:hover{transform:translateY(-3px);}
  .service-row.tint-blue{background:var(--form-blue-tint);border-left-color:var(--form-blue);}
  .service-row.tint-gold{background:var(--gold-tint);border-left-color:var(--gold);}
  .service-row.tint-red{background:#F7E9E6;border-left-color:var(--stamp-red);}
  .service-code{font-family:'IBM Plex Mono',monospace;font-weight:700;font-size:.78rem;color:#fff;background:var(--ink);border-radius:3px;padding:8px 4px;text-align:center;width:44px;}
  .tint-blue .service-code{background:var(--form-blue);}
  .tint-gold .service-code{background:var(--gold);}
  .tint-red .service-code{background:var(--stamp-red);}
  .service-row h3{font-family:'Source Serif 4',serif;font-size:1.1rem;margin:4px 0 4px;color:var(--ink);}
  .service-row p{margin:0 0 6px;color:var(--ink-soft);font-size:.9rem;line-height:1.5;}
  .service-tag{font-family:'IBM Plex Mono',monospace;font-size:.68rem;color:var(--ink-soft);text-transform:uppercase;}

  /* Process steps — the real workflow */
  .process{padding:8px 64px 36px;display:grid;grid-template-columns:repeat(4,1fr);gap:18px;}
  .process-step{
    border:1.5px solid var(--line);border-radius:5px;padding:18px 14px;text-align:center;position:relative;
    background:#fff;
  }
  .process-step .num{
    width:30px;height:30px;border-radius:50%;background:var(--form-blue);color:#fff;
    display:flex;align-items:center;justify-content:center;margin:0 auto 10px;
    font-family:'IBM Plex Mono',monospace;font-weight:700;font-size:.85rem;
  }
  .process-step h4{font-family:'Source Serif 4',serif;font-size:.95rem;margin:0 0 6px;}
  .process-step p{font-size:.8rem;color:var(--ink-soft);margin:0;line-height:1.45;}
  .process-arrow{
    display:none;
  }

  .about-block{padding:8px 44px 30px;}
  .about-block p{color:var(--ink-soft);line-height:1.65;font-size:.98rem;max-width:60ch;}
  .leader-row{display:flex;align-items:baseline;gap:10px;padding:14px 0;border-bottom:1px solid var(--line);}
  .leader-row .leader-label{font-family:'Source Serif 4',serif;font-size:1rem;white-space:nowrap;}
  .leader-row .leader-fill{
    flex:1;position:relative;margin-bottom:5px;height:1px;
    background-image:linear-gradient(to right, #C7C2B1 60%, transparent 0);
    background-size:9px 1px;background-repeat:repeat-x;
    clip-path:inset(0 100% 0 0);transition:clip-path .8s ease;
  }
  .leader-row.in .leader-fill{clip-path:inset(0 0 0 0);}
  .leader-row .leader-value{font-family:'IBM Plex Mono',monospace;font-size:.76rem;color:var(--ink-soft);white-space:nowrap;}

  /* FAQ accordion */
  .faq{padding:8px 64px 36px;max-width:760px;}
  .faq-item{
    border:1.5px solid var(--line);
    border-radius:5px;
    margin-bottom:12px;
    overflow:hidden;
    background:#fff;
  }
  .faq-item summary{
    list-style:none;
    cursor:pointer;
    padding:16px 20px;
    display:flex;
    align-items:center;
    justify-content:space-between;
    gap:16px;
    font-family:'Source Serif 4',serif;
    font-size:1.02rem;
    color:var(--ink);
  }
  .faq-item summary::-webkit-details-marker{display:none;}
  .faq-item summary .q-mark{
    font-family:'IBM Plex Mono',monospace;
    font-weight:700;
    font-size:.85rem;
    color:#fff;
    background:var(--form-blue);
    width:26px;height:26px;border-radius:50%;
    display:flex;align-items:center;justify-content:center;
    flex:none;
  }
  .faq-item summary .q-text{flex:1;}
  .faq-item summary .chevron{
    font-family:'IBM Plex Mono',monospace;
    color:var(--ink-soft);
    transition:transform .25s ease;
    flex:none;
  }
  .faq-item[open] summary .chevron{transform:rotate(45deg);}
  .faq-item[open] summary{border-bottom:1px solid var(--line);}
  .faq-answer{
    padding:16px 20px 18px 62px;
    color:var(--ink-soft);
    font-size:.92rem;
    line-height:1.6;
    animation:faqOpen .3s ease;
  }
  @keyframes faqOpen{from{opacity:0;transform:translateY(-6px);}to{opacity:1;transform:translateY(0);}}

  .tear{position:relative;height:0;border-top:2px dashed var(--stamp-red);margin:0 64px;opacity:.55;}
  .tear span{position:absolute;left:0;top:-10px;background:var(--paper);padding-right:10px;font-family:'IBM Plex Mono',monospace;font-size:.68rem;color:var(--stamp-red);letter-spacing:.06em;}

  /* Voucher — enlarged, more prominent contact card */
  .voucher{padding:36px 64px 48px;}
  .voucher-head{display:flex;justify-content:space-between;align-items:baseline;margin-bottom:22px;flex-wrap:wrap;gap:8px;}
  .voucher-head h2{font-family:'Source Serif 4',serif;font-size:1.5rem;margin:0;color:var(--form-blue);}
  .voucher-head .code{font-family:'IBM Plex Mono',monospace;font-size:.68rem;color:var(--ink-soft);}
  .voucher-grid{display:grid;grid-template-columns:1.3fr 1fr;gap:48px;}
  .contact-form{display:flex;flex-direction:column;gap:16px;}
  .field label{display:block;font-family:'IBM Plex Mono',monospace;font-size:.68rem;text-transform:uppercase;letter-spacing:.05em;color:var(--ink-soft);margin-bottom:6px;}
  .field input, .field textarea{width:100%;font-size:.95rem;padding:10px 0;border:none;border-bottom:1.5px solid var(--ink);background:transparent;color:var(--ink);transition:border-color .2s ease;}
  .field textarea{min-height:70px;resize:vertical;}
  .field input:focus, .field textarea:focus{outline:none;border-color:var(--form-blue);}

  .contact-direct{
    background:linear-gradient(155deg, var(--form-blue) 0%, var(--form-blue-soft) 100%);
    color:#fff;padding:28px;border-radius:6px;height:fit-content;position:relative;overflow:hidden;
  }
  .contact-direct::before{content:"";position:absolute;top:-40px;right:-40px;width:130px;height:130px;border:2px solid rgba(255,255,255,.12);border-radius:50%;}
  .contact-direct h3{font-family:'Source Serif 4',serif;margin:0 0 16px;font-size:1.15rem;}
  .contact-direct .item{padding:14px 0;border-bottom:1px solid rgba(255,255,255,.22);}
  .contact-direct .item:last-child{border-bottom:none;}
  .contact-direct .item span{display:block;font-family:'IBM Plex Mono',monospace;font-size:.66rem;text-transform:uppercase;color:rgba(255,255,255,.65);margin-bottom:4px;}
  .contact-direct .item a{color:#fff;text-decoration:none;font-size:1.1rem;font-weight:600;}
  .contact-direct .item a:hover{color:var(--gold-tint);}

  footer{padding:22px 64px;display:flex;justify-content:space-between;font-family:'IBM Plex Mono',monospace;font-size:.68rem;color:var(--ink-soft);border-top:1px solid var(--line);flex-wrap:wrap;gap:8px;}

  @media (max-width:980px){
    .letterhead{padding:24px 32px 14px;}
    .filing-strip{padding:12px 32px;}
    nav.site-nav{padding:14px 32px;}
    .hero-line{padding:36px 32px 30px;}
    .hero-graphic{width:130px;height:148px;margin:2px 0 12px 20px;}
    .section-eyebrow{padding:24px 32px 10px;}
    .services{padding:8px 32px 20px;grid-template-columns:1fr;}
    .page-hero{padding:32px 32px 26px;}
    .services-expanded{padding:8px 32px 20px;grid-template-columns:1fr;}
    .closing{margin:8px 32px 0;padding:28px 24px;}
    .protection-badge{margin:8px 32px 0;padding:20px 22px;}
    .bio-section{padding:8px 32px 20px;grid-template-columns:200px 1fr;gap:32px;}
    .process{padding:8px 32px 28px;grid-template-columns:repeat(2,1fr);}
    .faq{padding:8px 32px 28px;}
    .tear{margin:0 32px;}
    .voucher{padding:28px 32px 40px;}
    .voucher-grid{grid-template-columns:1fr;gap:28px;}
    .stamp{right:8px;}
    footer{padding:18px 32px;}
  }

  @media (max-width:640px){
    .letterhead{flex-direction:column;gap:6px;padding:14px 20px 10px;}
    .title-block{text-align:left;}
    .letterhead h1{font-size:1.2rem;}
    .form-code{display:none;}
    .filing-strip{padding:8px 20px;font-size:.66rem;}
    .filing-strip > span:first-child{display:none;}
    nav.site-nav{padding:8px 20px;flex-direction:row;align-items:center;justify-content:space-between;gap:10px;}
    .nav-links{gap:10px;}
    nav.site-nav a{font-size:.76rem;}
    .nav-contact{gap:0;}
    .nav-contact a:nth-child(2){display:none;}
    .nav-contact a{font-size:.78rem;}
    .hero-line{padding:22px 20px 24px;}
    .hero-graphic{width:78px;height:88px;margin:2px 0 10px 16px;}
    .cta-row{width:100%;margin-top:4px;clear:both;}
    .cta-row .btn{flex:1;justify-content:center;}
    .section-eyebrow{padding:22px 20px 8px;}
    .services{padding:6px 20px 18px;grid-template-columns:1fr;gap:12px;}
    .page-hero{padding:22px 20px 20px;}
    .services-expanded{padding:6px 20px 18px;grid-template-columns:1fr;gap:12px;}
    .closing{margin:6px 20px 0;padding:24px 20px;}
    .protection-badge{margin:6px 20px 0;padding:18px 18px;flex-direction:row;align-items:flex-start;gap:14px;}
    .protection-badge .badge-icon{width:26px;height:26px;max-width:26px;max-height:26px;}
    .bio-section{padding:6px 20px 18px;grid-template-columns:1fr;gap:22px;}
    .photo-frame{max-width:220px;margin:0 auto;}
    .process{padding:6px 20px 24px;grid-template-columns:1fr 1fr;gap:12px;}
    .faq{padding:6px 20px 24px;}
    .faq-item summary{padding:14px 16px;gap:12px;}
    .faq-answer{padding:14px 16px 16px 52px;}
    .tear{margin:0 20px;}
    .voucher{padding:24px 20px 32px;}
    .voucher-head h2{font-size:1.25rem;}
    .voucher-grid{grid-template-columns:1fr;gap:26px;}
    .contact-direct{padding:22px;}
    .stamp{display:none;}
    .leader-row{flex-wrap:wrap;gap:4px 10px;}
    .leader-row .leader-fill{flex-basis:100%;order:3;margin:2px 0 0;}
    .leader-row .leader-value{white-space:normal;}
    a[href^="mailto:"], a[href^="tel:"]{word-break:break-word;}
    footer{flex-direction:column;padding:16px 20px;gap:6px;}
  }

  @media (max-width:420px){
    .process{grid-template-columns:1fr;}
    .hero-text h2{font-size:1.5rem;}
  }