@font-face{font-family:Instrument;src:url('assets/fonts/instrument-serif-regular.ttf') format('truetype');font-weight:400;font-style:normal;font-display:swap}
@font-face{font-family:Instrument;src:url('assets/fonts/instrument-serif-italic.ttf') format('truetype');font-weight:400;font-style:italic;font-display:swap}
@font-face{font-family:Plex;src:url('assets/fonts/ibm-plex-mono-regular.ttf') format('truetype');font-weight:400;font-style:normal;font-display:swap}
@font-face{font-family:Manrope;src:url('assets/fonts/manrope.woff2') format('woff2');font-weight:200 800;font-style:normal;font-display:swap}
:root{--paper:#ebe9dc;--ink:#173e35;--mint:#c7dcc7;--lavender:#d5c9e4;--acid:#dcf65b;--stamp:#a33429;--line:rgba(23,62,53,.3);--serif:Instrument,Georgia,serif;--sans:Manrope,Arial,sans-serif;--mono:Plex,'Courier New',monospace;color-scheme:light}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:24px}
body{margin:0;color:var(--ink);background:var(--paper);font:15px/1.8 var(--sans);-webkit-font-smoothing:antialiased}
h1,h2,h3,p,figure,dl,dd{margin:0}
h1,h2,h3{font:400 64px/.98 var(--serif);letter-spacing:-.035em}
em{font-weight:400}
p+p{margin-top:18px}
img,svg{display:block;max-width:100%}
a{color:inherit;text-decoration:none}
button,select,textarea{font:inherit;color:inherit}
button{cursor:pointer;border:0}
button:disabled{cursor:default}
button,a,select{-webkit-tap-highlight-color:transparent;touch-action:manipulation}
button:focus-visible,a:focus-visible,summary:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid var(--stamp);outline-offset:5px}
::selection{background:var(--acid);color:var(--ink)}
[hidden]{display:none!important}
.enhance-only{display:none!important}
.js .enhance-only:not([hidden]){display:inline-flex!important}
.svg-defs{position:absolute;width:0;height:0;overflow:hidden}
.container{width:min(100% - 80px,1320px);margin-inline:auto}
.section-space{padding:105px 0}
.eyebrow{font:9px/1.6 var(--mono);letter-spacing:.065em;text-transform:uppercase}
.icon{width:19px;height:19px;fill:none;stroke:currentColor;stroke-width:1.5;stroke-linecap:square;stroke-linejoin:miter;flex-shrink:0}
.skip-link{position:absolute;z-index:100;top:10px;left:10px;transform:translateY(-180%);background:var(--acid);padding:10px 18px;border:1px solid var(--ink)}
.skip-link:focus{transform:none}
.button{display:inline-flex;align-items:center;justify-content:space-between;gap:34px;padding:17px 21px;border:1px solid var(--ink);font:11px/1.5 var(--mono);letter-spacing:.02em;min-height:57px;transition:transform .15s ease,box-shadow .15s ease,background-color .15s ease}
.button-dark{background:var(--ink);color:var(--paper);box-shadow:4px 4px 0 var(--mint)}
.button-acid{background:var(--acid);color:var(--ink);border-color:var(--acid)}
.button-border{background:transparent;color:var(--paper);border-color:rgba(235,233,220,.7)}
.button:hover{transform:translate(-2px,-2px);box-shadow:5px 5px 0 var(--stamp)}
.button:active{transform:translate(1px,1px);box-shadow:none}
.button:disabled{transform:none;box-shadow:none;cursor:wait;opacity:.8}
.section-heading{display:flex;justify-content:space-between;align-items:flex-end;gap:70px;margin-bottom:45px}
.section-heading h2{font-size:86px;margin-top:20px}
.section-heading>p{max-width:375px;font-size:13px;line-height:1.9;margin-bottom:4px}

/* Utility information stays above the file-tab navigation. */
.utility{background:var(--ink);color:var(--paper)}
.utility-inner{display:flex;justify-content:space-between;align-items:center;gap:24px;min-height:47px}
.quick-links{display:flex;align-items:center;gap:25px;flex-shrink:0}
.quick-links>a{display:flex;align-items:center;gap:8px;font:10px var(--mono);min-height:45px}
.quick-links>a:hover{text-decoration:underline;text-underline-offset:5px}
.quick-links .icon{width:12px;height:12px}
.utility-label{font:8px var(--mono);color:var(--mint);padding-left:23px;border-left:1px solid rgba(235,233,220,.4)}
.contract{display:flex;align-items:center;gap:12px;min-width:0;max-width:530px;min-height:40px}
.contract-tag{font:9px var(--mono);border:1px solid rgba(235,233,220,.6);padding:3px 6px}
[data-ca-text]{font:10px/1.6 var(--mono);letter-spacing:.015em;overflow-wrap:anywhere;user-select:all;min-width:0}
.copy-ca{align-items:center;gap:6px;background:transparent;flex-shrink:0;min-height:34px;padding:5px 0;font:9px var(--mono)}
.copy-ca .icon{width:14px;height:14px}
.masthead{display:flex;justify-content:space-between;align-items:center;gap:30px;min-height:105px;border-bottom:1px solid var(--ink)}
.brand{display:flex;align-items:center;gap:11px;flex-shrink:0}
.brand img{width:47px;height:47px;object-fit:cover;border:1px solid var(--ink);filter:saturate(.8)}
.brand>span{font:800 21px/.98 var(--sans);letter-spacing:-.06em}
.brand small{display:block;font:6px/1.5 var(--mono);letter-spacing:.025em;margin-top:9px}
.site-nav{display:flex;align-self:stretch;align-items:flex-end;gap:6px;padding-top:26px}
.site-nav a{display:flex;gap:8px;align-items:center;border:1px solid var(--ink);border-bottom:0;padding:17px 17px 20px;font:9px var(--mono);border-radius:8px 8px 0 0;background:var(--mint);transition:padding .17s,background-color .17s}
.site-nav a:nth-child(2){background:var(--lavender)}
.site-nav a:nth-child(3){background:#ded8bd}
.site-nav a span{font-size:7px;opacity:.7}
.site-nav a:hover{background:var(--acid);padding-bottom:27px}
.header-actions{display:flex;align-items:center;gap:18px}
.motion-toggle{align-items:center;gap:7px;background:transparent;font:8px var(--mono);white-space:nowrap;padding:13px 0;text-transform:uppercase}
.motion-dot{width:6px;height:6px;border:1px solid var(--ink);background:transparent}
[data-motion=on] .motion-dot{background:var(--ink)}
.js .menu-toggle.enhance-only{display:none!important}
.menu-toggle{align-items:center;gap:10px;background:transparent;font:9px var(--mono);padding:12px 0}
.menu-toggle>span{font-size:18px;line-height:1}
.utility :focus-visible,.site-footer :focus-visible{outline-color:var(--acid)}

/* A large editorial headline beside a photographed clay office. */
.hero{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.04fr);column-gap:58px;padding-top:72px}
.hero-copy{padding-top:0}
.hero-copy .eyebrow{display:flex;align-items:center;gap:9px;font-size:8px;letter-spacing:.04em}
.status-square{width:7px;height:7px;display:inline-block;background:var(--stamp);flex-shrink:0}
.hero h1{margin-top:28px;line-height:.84;letter-spacing:-.04em}
.hero h1>span{display:block;font-size:clamp(70px,7.9vw,110px);line-height:.92;letter-spacing:-.035em}
.hero h1>em{display:block;font-size:clamp(135px,14vw,200px);font-style:italic;line-height:.81;margin-left:-5px;margin-top:7px;letter-spacing:-.045em}
.hero-lead{font:400 30px/1.13 var(--serif);margin-top:32px;letter-spacing:-.02em}
.hero-description{font-size:12px;line-height:1.9;max-width:370px;margin-top:18px}
.hero-actions{display:flex;align-items:center;gap:28px;margin-top:26px}
.ticker-label{font:7px/1.6 var(--mono)}
.ticker-label b{font:400 16px/1.2 var(--mono);display:block;margin-top:5px}
.hero-art{position:relative;align-self:center;margin-top:20px;padding-bottom:5px}
.folder-tab{display:block;width:205px;padding:11px 16px 10px;border:1px solid var(--ink);border-bottom:0;border-radius:8px 14px 0 0;background:var(--mint);font:9px var(--mono);margin-left:24px;position:relative;z-index:1}
.office-window{border:1px solid var(--ink);box-shadow:9px 9px 0 var(--ink);background:var(--paper)}
.window-bar{display:flex;align-items:center;gap:9px;min-height:38px;padding:9px 13px;font:8px var(--mono);background:var(--mint);border-bottom:1px solid var(--ink);letter-spacing:.035em}
.window-dot{width:7px;height:7px;border:1px solid var(--ink)}
.window-corner{margin-left:auto;font-size:17px;line-height:1}
.hero-image{width:100%;height:auto;aspect-ratio:3/2;object-fit:contain}
.office-window figcaption{display:flex;justify-content:space-between;gap:12px;padding:12px 13px;font:7px/1.4 var(--mono);border-top:1px solid var(--ink)}
.hero-stamp{position:absolute;left:-30px;bottom:-29px;width:167px;padding:13px 12px 10px;border:3px double var(--stamp);background:rgba(235,233,220,.94);font:800 26px/.97 var(--sans);text-align:center;letter-spacing:-.04em;color:var(--stamp);transform:rotate(-12deg);box-shadow:0 0 0 3px rgba(235,233,220,.7)}
.hero-stamp span{display:block;font:5px/1.5 var(--mono);letter-spacing:.045em;margin-top:8px}
.art-note{position:absolute;bottom:-53px;right:1px;font:italic 22px/1 var(--serif);transform:rotate(-4deg)}
.hero-bottom{grid-column:1/-1;display:flex;align-items:center;justify-content:space-between;gap:30px;border-top:1px solid var(--line);margin-top:80px;padding:20px 0 22px;font:8px/1.5 var(--mono);letter-spacing:.03em}
.hero-bottom a{display:flex;align-items:center;gap:17px}
.hero-bottom a span{font-size:19px;line-height:1}
.hero-bottom a:hover{text-decoration:underline;text-underline-offset:4px}

.department-section{background:var(--ink);color:var(--paper)}
.department-grid{display:grid;grid-template-columns:1fr 1fr;gap:120px}
.department-grid h2{font-size:99px;line-height:.91;margin:25px 0 35px}
.department-grid h2 em{color:var(--acid)}
.department-seal{display:inline-flex;align-items:center;gap:14px;border:1px solid rgba(235,233,220,.6);padding:12px 18px;font:8px var(--mono);transform:rotate(-5deg)}
.department-seal svg{height:24px;width:24px;fill:none;stroke:var(--acid);stroke-width:1.5}
.department-copy{padding-top:10px}
.department-copy .large-copy{font:400 37px/1.12 var(--serif);margin-bottom:25px;letter-spacing:-.01em}
.department-copy>p:not(.large-copy){font-size:13px;line-height:1.9;color:#d2ddd1}
.signature-line{display:flex;align-items:center;gap:32px;border-top:1px solid rgba(235,233,220,.25);margin-top:30px;padding-top:22px}
.signature{font:italic 39px/1 var(--serif);color:var(--acid);transform:rotate(-5deg)}
.signature-line>span:last-child{font:7px/1.6 var(--mono)}

.charges-section{background:#f2f0e5}
.charge-ledger{border-block:2px solid var(--ink)}
.ledger-top{display:grid;grid-template-columns:1fr 1.1fr;gap:40px;border-bottom:1px solid var(--ink);padding:15px 0;font:8px var(--mono);letter-spacing:.04em}
.charge-row{display:grid;grid-template-columns:55px minmax(200px,.9fr) minmax(0,1.25fr) 112px;gap:30px;align-items:center;padding:31px 0;border-top:1px solid var(--line)}
.charge-row:first-of-type{border-top:0}
.charge-code{font:15px var(--mono);align-self:start;padding-top:7px}
.charge-row h3{font-size:45px;line-height:.98;letter-spacing:-.025em}
.charge-row p{font-size:12px;line-height:1.9;max-width:460px}
.charge-mark{font:8px/1.3 var(--mono);border:1px solid var(--ink);text-align:center;padding:9px 7px;transform:rotate(-6deg);background:var(--mint)}
.charge-row:nth-of-type(2) .charge-mark{background:var(--lavender);transform:rotate(5deg)}
.charge-row:nth-of-type(3) .charge-mark{background:#dfd4b3;transform:rotate(-3deg)}
.charge-row:nth-of-type(4) .charge-mark{background:var(--acid);transform:rotate(4deg)}
.ledger-footnote{font:8px/1.7 var(--mono);margin-top:19px}

.audit-section{background:var(--lavender);border-block:1px solid var(--ink)}
.audit-grid{display:grid;grid-template-columns:minmax(0,.88fr) minmax(0,1.12fr);gap:90px;align-items:start}
.audit-intro{padding-top:24px}
.audit-intro h2{font-size:77px;line-height:.96;margin:23px 0 28px}
.audit-intro>p:not(.eyebrow){font-size:13px;line-height:1.9;max-width:410px}
.js .excuse-form.enhance-only:not([hidden]){display:grid!important}
.excuse-form{margin-top:33px;max-width:410px;gap:12px}
.excuse-form label{font:8px var(--mono);letter-spacing:.04em}
.select-wrap{position:relative}
.select-wrap select{appearance:none;-webkit-appearance:none;width:100%;padding:17px 42px 17px 15px;min-height:58px;border:1px solid var(--ink);background:#eee9f5;border-radius:0;font:12px/1.6 var(--sans);font-weight:700}
.select-wrap>span{position:absolute;right:16px;top:11px;font:22px var(--mono);pointer-events:none}
.excuse-form .button{width:100%;margin-top:3px;box-shadow:4px 4px 0 #a99abd}
.audit-intro p.audit-small{font:9px/1.8 var(--mono);margin-top:22px;max-width:390px}
.no-script-note{font-size:12px;margin-top:25px}
.case-wrap{padding-top:0;position:relative}
.case-tab{background:var(--paper);border:1px solid var(--ink);border-bottom:0;border-radius:8px 10px 0 0;width:75%;padding:12px 20px 10px;font:8px var(--mono);margin-left:20px}
.case-document{background:#f8f7ed;border:1px solid var(--ink);box-shadow:10px 10px 0 rgba(23,62,53,.2);padding:31px 33px 25px;position:relative}
.case-top{display:flex;justify-content:space-between;gap:15px;font:8px/1.55 var(--mono);border-bottom:1px solid var(--ink);padding-bottom:16px}
.case-top>span:last-child{font-size:13px;white-space:nowrap}
.case-document h3{font-size:50px;line-height:.96;margin:23px 0 15px;letter-spacing:-.03em}
.case-disclaimer{font:6.5px/1.5 var(--mono);letter-spacing:.015em}
.case-fields{margin-top:27px}
.case-fields>div{border-top:1px solid var(--line);padding:15px 0}
.case-fields dt{font:7px var(--mono);margin-bottom:7px;opacity:.8}
.case-fields dd{font:10px/1.7 var(--mono);letter-spacing:.01em}
.case-decision{border-top:2px solid var(--ink);padding-top:15px;margin-top:1px}
.case-decision .eyebrow{font-size:7px}
.case-decision p{font:800 18px/1.3 var(--sans);letter-spacing:-.025em;margin-top:10px;min-height:47px}
.case-bottom{display:flex;align-items:center;justify-content:space-between;gap:22px;margin-top:24px;min-height:68px}
.case-bottom>span:first-child{font:7px/1.8 var(--mono)}
.case-bottom b{font-weight:400}
.case-stamp{display:inline-block;max-width:185px;padding:11px 14px;border:3px double var(--stamp);color:var(--stamp);text-align:center;font:800 17px/1.1 var(--sans);letter-spacing:.015em;transform:rotate(-9deg)}
.case-actions{width:100%;display:flex;justify-content:space-between;gap:22px;margin-top:25px;border-top:1px solid var(--line);padding-top:12px}
.case-actions button{display:flex;align-items:center;gap:8px;font:8px var(--mono);min-height:38px;padding:6px 0;background:transparent}
.case-actions .icon{width:14px;height:14px}
.case-actions button:disabled{opacity:.42}
.case-actions button:not(:disabled):hover{text-decoration:underline;text-underline-offset:4px}
.appeal-note{font:7px/1.7 var(--mono);margin-top:6px}
.office-memo{background:var(--acid);border-bottom:1px solid var(--ink)}
.office-memo>.container{display:flex;align-items:center;justify-content:space-between;gap:30px;min-height:84px;padding-block:20px}
.office-memo span{font:8px var(--mono);flex-shrink:0}
.office-memo p{font:800 15px/1.5 var(--sans);letter-spacing:-.025em;text-align:center}

/* Four physical folders, each with its own label and proposed creative work. */
.plan-section{background:var(--paper)}
.plan-folders{list-style:none;padding:0;margin:57px 0 0;display:grid;grid-template-columns:1fr 1fr;gap:42px 36px}
.plan-folder{--folder:#c7dcc7;display:flex;flex-direction:column;min-width:0}
.folder-b{--folder:#ddd2e6}.folder-c{--folder:#e2d7b9}.folder-d{--folder:#dce4b0}
.plan-tab{position:relative;z-index:1;display:flex;align-items:center;justify-content:space-between;gap:25px;background:var(--folder);border:1px solid var(--ink);border-bottom:0;width:230px;border-radius:10px 12px 0 0;padding:12px 17px 11px;font:9px var(--mono);margin-bottom:-1px}
.plan-tab .icon{width:17px;height:17px}
.folder-body{flex:1;border:1px solid var(--ink);background:var(--folder);box-shadow:5px 5px 0 var(--ink);padding:31px 32px 23px;position:relative;display:flex;flex-direction:column}
.folder-status{position:absolute;right:25px;top:24px;font:6px var(--mono);padding:4px 6px;border:1px solid var(--line);transform:rotate(-7deg)}
.folder-body h3{font-size:58px;line-height:.97;letter-spacing:-.035em;margin:13px 0 24px}
.folder-body>p{font-size:12px;line-height:1.9;max-width:520px;padding-bottom:28px}
.folder-footer{margin-top:auto;display:flex;align-items:center;justify-content:space-between;gap:15px;font:6.5px/1.6 var(--mono);border-top:1px solid var(--line);padding-top:15px}
.folder-footer>span:last-child{white-space:nowrap}

.faq-section{padding-top:20px;background:var(--paper)}
.faq-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:100px;align-items:start}
.faq-intro h2{font-size:88px;margin:19px 0 36px;line-height:.94}
.employee-card{display:flex;align-items:center;gap:20px;border:1px solid var(--ink);padding:15px;background:#f3f1e6;max-width:340px;transform:rotate(-3deg);box-shadow:4px 4px 0 #d1d4c1}
.employee-card img{width:92px;height:105px;object-fit:cover;object-position:center;border:1px solid var(--ink);filter:saturate(.7)}
.employee-card>div{display:flex;flex-direction:column;gap:9px}
.employee-card .eyebrow{font-size:6px}
.employee-card strong{font:400 29px/1 var(--serif)}
.employee-card>div>span:last-child{font:6px/1.8 var(--mono)}
.faq-list{border-top:1px solid var(--ink)}
.faq-list details{border-bottom:1px solid var(--line)}
.faq-list summary{list-style:none;display:flex;justify-content:space-between;gap:25px;align-items:center;padding:24px 0;min-height:78px;font-size:13px;font-weight:800;line-height:1.6;cursor:pointer}
.faq-list summary::-webkit-details-marker{display:none}
.faq-list summary span{font:26px/1 var(--serif);flex-shrink:0}
.faq-list details[open] summary span{transform:rotate(45deg)}
.faq-list details p{font-size:12px;line-height:1.9;padding:0 30px 25px 0}

.site-footer{background:var(--ink);color:var(--paper)}
.footer-topline{display:flex;align-items:center;justify-content:space-between;gap:30px;border-bottom:1px solid rgba(235,233,220,.35);padding:24px 0}
.footer-topline>a{font:400 15px var(--mono)}
.footer-topline>span{font:7px/1.5 var(--mono);color:var(--mint)}
.footer-main{display:grid;grid-template-columns:minmax(0,1.4fr) minmax(0,.7fr);gap:90px;align-items:center;padding:69px 0 65px}
.footer-main h2{font-size:100px;line-height:.95;letter-spacing:-.03em;margin-bottom:30px}
.footer-main h2 em{color:var(--acid)}
.footer-main p{font-size:12px;line-height:1.9;max-width:440px;color:#d2ddd1}
.footer-actions{display:grid;gap:13px}
.footer-actions .button{width:100%}
.footer-ca{border-top:1px solid rgba(235,233,220,.4);padding-top:23px;margin-top:14px;display:flex;align-items:center;flex-wrap:wrap;gap:12px;justify-content:space-between}
.footer-ca .eyebrow{flex-basis:100%;font-size:7px;color:var(--mint)}
.footer-ca code{flex-basis:100%;font-size:10px;line-height:1.8}
.footer-bottom{display:flex;align-items:center;justify-content:space-between;gap:20px;font:7px/1.5 var(--mono);padding:23px 0 28px;border-top:1px solid rgba(235,233,220,.3)}
.footer-bottom a:hover,.footer-topline a:hover{text-decoration:underline;text-underline-offset:4px}
.site-status{position:fixed;z-index:70;left:50%;bottom:25px;transform:translate(-50%,15px);opacity:0;visibility:hidden;pointer-events:none;background:var(--ink);color:var(--paper);border:1px solid var(--paper);box-shadow:4px 4px 0 var(--acid);font:11px/1.7 var(--mono);padding:13px 20px;width:max-content;max-width:calc(100% - 40px);transition:transform .15s,opacity .15s,visibility .15s}
.site-status.is-visible{transform:translate(-50%,0);opacity:1;visibility:visible}
.manual-copy-panel{position:fixed;z-index:80;right:22px;bottom:22px;width:min(460px,calc(100% - 44px));padding:23px;background:var(--paper);border:1px solid var(--ink);box-shadow:6px 6px 0 var(--ink)}
.manual-copy-panel>div{display:flex;align-items:center;justify-content:space-between;gap:15px}
.manual-copy-panel h2{font-size:38px}
.manual-copy-panel button{font:9px var(--mono);background:transparent;padding:10px 0}
.manual-copy-panel p{font-size:11px;line-height:1.7;margin:17px 0}
.manual-copy-panel textarea{width:100%;min-height:110px;max-height:50vh;resize:vertical;background:#f9f8f0;border:1px solid var(--ink);font:11px/1.7 var(--mono);padding:13px}

/* Exactly one stamp animation per requested review; nothing runs while idle. */
[data-motion=on] .case-document.is-reviewing .case-stamp{animation:case-stamp .65s cubic-bezier(.2,.7,.3,1) both}
@keyframes case-stamp{0%{transform:translateY(-22px) scale(1.22) rotate(-17deg);opacity:.25}40%{transform:translateY(2px) scale(.96) rotate(-9deg);opacity:1}65%{transform:translateY(-2px) scale(1.02) rotate(-9deg)}100%{transform:translateY(0) scale(1) rotate(-9deg);opacity:1}}
[data-page-visible=false] *,[data-motion-scope][data-in-view=false] *{animation-play-state:paused!important}
[data-motion=off]{scroll-behavior:auto}
[data-motion=off] *,[data-motion=off] *::before,[data-motion=off] *::after{animation:none!important;transition:none!important}

@media(max-width:1100px){
  .container{width:calc(100% - 60px)}.section-space{padding:85px 0}.utility-label{display:none}.contract{max-width:500px}
  .masthead{gap:22px;min-height:96px}.brand>span{font-size:19px}.brand img{width:43px;height:43px}.brand small{font-size:5px}.site-nav a{font-size:8px;padding:16px 13px 20px;gap:6px}.site-nav a span{font-size:6px}.site-nav{gap:5px}.motion-toggle{font-size:7px}
  .hero{column-gap:36px;padding-top:58px}.hero h1>span{font-size:8vw}.hero h1>em{font-size:14.5vw}.hero-copy .eyebrow{font-size:6.5px}.hero-description{font-size:11px;max-width:340px}.hero-lead{font-size:28px;margin-top:28px}.hero-actions{gap:22px}.hero-actions .button{font-size:10px;padding:16px 18px;gap:25px}.ticker-label{font-size:6px}.ticker-label b{font-size:14px}
  .folder-tab{font-size:8px;width:185px;margin-left:18px}.window-bar{font-size:7px}.office-window figcaption{font-size:6px;padding:10px}.hero-stamp{width:143px;font-size:23px;padding:11px;left:-17px;bottom:-26px}.hero-stamp span{font-size:4px}.art-note{font-size:20px;bottom:-50px}.hero-bottom{margin-top:72px;font-size:7px}
  .department-grid{gap:75px}.department-grid h2{font-size:86px}.department-copy .large-copy{font-size:33px}.department-copy>p:not(.large-copy){font-size:12px}.department-seal{font-size:7px}
  .section-heading{gap:45px}.section-heading h2{font-size:76px}.section-heading>p{max-width:330px;font-size:12px}
  .charge-row{grid-template-columns:43px minmax(180px,.9fr) minmax(0,1.2fr) 99px;gap:23px;padding:27px 0}.charge-row h3{font-size:40px}.charge-row p{font-size:11px}.charge-code{font-size:13px}.charge-mark{font-size:7px}.ledger-top{font-size:7px}
  .audit-grid{gap:60px}.audit-intro h2{font-size:66px}.audit-intro>p:not(.eyebrow){font-size:12px}.audit-intro .eyebrow{font-size:8px}.case-document{padding:27px 26px 23px}.case-document h3{font-size:44px}.case-disclaimer{font-size:6px}.case-fields dd{font-size:9px}.case-fields dt{font-size:6px}.case-stamp{font-size:15px;max-width:161px}.case-decision p{font-size:16px}.case-actions{gap:15px}.case-actions button{font-size:7px}.case-top{font-size:7px}
  .office-memo p{font-size:13px}.office-memo span{font-size:7px}
  .plan-folders{gap:36px 28px}.folder-body{padding:29px 26px 21px}.folder-body h3{font-size:51px}.folder-body>p{font-size:11px}.folder-footer{font-size:6px;gap:10px}.folder-status{right:20px;top:19px}.plan-tab{font-size:8px;width:209px}
  .faq-grid{gap:65px}.faq-intro h2{font-size:77px}.employee-card{gap:15px;padding:13px;max-width:310px}.employee-card img{width:82px;height:96px}.faq-list summary{font-size:12px}.faq-list details p{font-size:11px}
  .footer-main{gap:60px;padding:60px 0}.footer-main h2{font-size:83px}.footer-main p{font-size:11px}.footer-actions .button{font-size:10px;padding:16px 18px}.footer-bottom{font-size:6px}
}
@media(max-width:900px){
  .container{width:calc(100% - 48px)}.section-space{padding:75px 0}.utility-inner{gap:18px}.quick-links{gap:20px}.quick-links>a{font-size:9px}.contract{gap:9px}.contract code{font-size:9px}.copy-ca>span{display:none}.copy-ca{font-size:8px}.contract-tag{font-size:8px}
  .masthead{gap:20px;min-height:91px}.brand>span{font-size:17px}.brand img{width:40px;height:40px}.brand{gap:9px}.brand small{font-size:4.5px;letter-spacing:0}.site-nav a{font-size:7px;padding:15px 10px 18px;gap:5px}.site-nav a:hover{padding-bottom:23px}.site-nav a span{font-size:5px}.motion-toggle{font-size:6px;gap:5px}
  .hero{grid-template-columns:1fr 1fr;column-gap:30px;padding-top:50px}.hero-copy .eyebrow{font-size:6px;letter-spacing:0;gap:6px}.status-square{width:5px;height:5px}.hero h1>span{font-size:8.5vw}.hero h1>em{font-size:14.5vw}.hero h1{margin-top:25px}.hero-description{font-size:11px}.hero-lead{font-size:27px}.hero-actions{gap:16px}.hero-actions .button{font-size:8px;gap:18px;padding:15px}.hero-actions .icon{width:16px;height:16px}.ticker-label{font-size:5px}.ticker-label b{font-size:12px}.hero-art{margin-top:20px}.folder-tab{font-size:7px;width:162px;padding:10px 13px}.window-bar{font-size:6px;min-height:33px;padding:8px 10px}.office-window{box-shadow:6px 6px 0 var(--ink)}.office-window figcaption{font-size:5px;padding:9px}.hero-stamp{width:123px;font-size:20px;left:-12px;padding:10px 8px;bottom:-25px}.hero-stamp span{font-size:3.5px}.art-note{font-size:18px;bottom:-48px}.hero-bottom{font-size:6px;margin-top:66px;gap:20px}
  .department-grid{gap:48px}.department-grid h2{font-size:76px}.department-copy .large-copy{font-size:29px}.department-copy>p:not(.large-copy){font-size:11px}.department-seal{font-size:6px;padding:10px 12px;gap:10px}.department-seal svg{width:20px;height:20px}.signature-line{gap:23px}.signature{font-size:34px}.signature-line>span:last-child{font-size:6px}.eyebrow{font-size:8px}
  .section-heading h2{font-size:69px}.section-heading>p{max-width:270px;font-size:11px}.section-heading{gap:35px}.charge-row{grid-template-columns:35px minmax(150px,.85fr) minmax(0,1.15fr);gap:22px;position:relative;padding:25px 0}.charge-row h3{font-size:37px}.charge-row p{font-size:11px}.charge-mark{display:none}.ledger-top{font-size:6px;grid-template-columns:1fr 1fr;gap:30px}.ledger-footnote{font-size:7px}
  .audit-grid{gap:35px;grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr)}.audit-intro h2{font-size:56px}.audit-intro .eyebrow{font-size:6.5px}.audit-intro>p:not(.eyebrow){font-size:11px}.excuse-form label{font-size:6.5px}.select-wrap select{font-size:10px;padding-left:11px;padding-right:32px}.select-wrap>span{right:11px}.excuse-form .button{font-size:9px;padding:16px;gap:15px}.audit-intro p.audit-small{font-size:8px}.case-tab{font-size:6px;padding:11px 12px;width:85%;margin-left:13px}.case-document{padding:23px 21px 19px;box-shadow:7px 7px 0 rgba(23,62,53,.2)}.case-document h3{font-size:38px}.case-top{font-size:6px}.case-top>span:last-child{font-size:11px}.case-disclaimer{font-size:5px}.case-fields dd{font-size:8px}.case-fields dt{font-size:5px}.case-fields{margin-top:21px}.case-decision p{font-size:14px;min-height:54px}.case-decision .eyebrow{font-size:6px}.case-stamp{font-size:13px;padding:9px 11px;max-width:135px}.case-bottom{gap:15px;margin-top:17px}.case-bottom>span:first-child{font-size:6px}.case-actions button{font-size:6px;gap:5px}.case-actions .icon{width:12px;height:12px}.appeal-note{font-size:6px}
  .office-memo>.container{gap:20px;min-height:77px}.office-memo p{font-size:11px}.office-memo span{font-size:6px}.office-memo span:last-child{display:none}
  .plan-folders{gap:32px 24px}.folder-body{padding:28px 22px 20px}.folder-body h3{font-size:45px}.folder-body>p{font-size:11px}.folder-footer{font-size:5px}.folder-status{font-size:5px;right:17px}.plan-tab{font-size:7px;width:185px;padding:11px 14px}.plan-tab .icon{width:15px;height:15px}
  .faq-grid{gap:45px}.faq-intro h2{font-size:68px}.employee-card{gap:13px;padding:11px}.employee-card img{width:70px;height:85px}.employee-card strong{font-size:26px}.employee-card .eyebrow{font-size:5px}.employee-card>div>span:last-child{font-size:5px}.faq-list summary{font-size:11px;padding:21px 0}.faq-list details p{font-size:11px;padding-right:16px}
  .footer-main{gap:35px;grid-template-columns:minmax(0,1.2fr) minmax(0,.8fr)}.footer-main h2{font-size:68px}.footer-main p{font-size:11px}.footer-topline{gap:20px}.footer-topline>a{font-size:13px}.footer-topline>span{font-size:6px}.footer-actions .button{font-size:9px;padding:15px 16px}.footer-ca .eyebrow{font-size:6px}.footer-ca code{font-size:9px}.footer-bottom{gap:15px}
}
@media(max-width:700px){
  .container{width:calc(100% - 36px)}.section-space{padding:65px 0}
  .utility-inner{flex-direction:column;align-items:stretch;gap:0;padding-top:5px}.contract{order:-1;max-width:none;width:100%;min-height:38px;gap:8px;justify-content:space-between;border-bottom:1px solid rgba(235,233,220,.25);padding-bottom:4px}.contract code{font-size:9px;letter-spacing:0;flex:1;text-align:center}.contract-tag{font-size:8px}.copy-ca{min-height:29px}.quick-links{justify-content:center;gap:36px}.quick-links>a{font-size:8px;min-height:35px}
  .masthead{flex-wrap:wrap;min-height:83px;padding-block:15px;gap:16px}.brand img{width:40px;height:40px}.brand>span{font-size:17px}.brand small{font-size:4.5px;margin-top:7px}.header-actions{margin-left:auto;gap:16px}.motion-toggle{font-size:7px;gap:6px}.menu-toggle{font-size:8px;gap:8px}.menu-toggle>span{font-size:17px}
  .site-nav{order:3;width:100%;padding-top:8px;gap:6px;align-items:stretch;align-self:auto}.site-nav a{flex:1;justify-content:center;padding:14px 8px;border-bottom:1px solid var(--ink);border-radius:5px 5px 0 0;font-size:8px;gap:7px}.site-nav a span{font-size:6px}.site-nav a:hover{padding-bottom:14px}.js .site-nav{display:none}.js .nav-open .site-nav{display:flex}.js .menu-toggle.enhance-only{display:inline-flex!important}
  .hero{grid-template-columns:1fr;gap:0;padding-top:41px}.hero-copy{padding-inline:0}.hero-copy .eyebrow{font-size:7px;gap:8px}.hero h1{margin-top:27px}.hero h1>span{font-size:clamp(78px,16.7vw,112px);line-height:.87;letter-spacing:-.035em}.hero h1>em{font-size:clamp(109px,32vw,195px);line-height:.82;margin-top:4px;letter-spacing:-.045em}.hero-lead{font-size:29px;margin-top:27px}.hero-lead br{display:none}.hero-description{font-size:12px;line-height:1.85;max-width:440px;margin-top:15px}.hero-actions{gap:27px;margin-top:25px}.hero-actions .button{font-size:10px;padding:16px 19px;gap:30px;min-height:55px}.hero-actions .icon{width:19px;height:19px}.ticker-label{font-size:6px}.ticker-label b{font-size:15px}
  .hero-art{max-width:530px;width:calc(100% - 8px);margin:52px 0 0;padding-bottom:5px}.folder-tab{width:190px;padding:12px 15px 10px;font-size:8px;margin-left:20px}.window-bar{min-height:36px;font-size:7px;padding:10px 12px}.office-window figcaption{font-size:6px;padding:10px 12px}.hero-stamp{width:135px;font-size:22px;left:14px;bottom:-33px;padding:11px 9px}.hero-stamp span{font-size:4px}.art-note{font-size:21px;right:4px;bottom:-49px}.hero-bottom{margin-top:76px;font-size:6px;padding-block:18px;flex-wrap:wrap;gap:10px}.hero-bottom>a{gap:12px}.hero-bottom a span{font-size:16px}
  .department-grid{grid-template-columns:1fr;gap:44px}.department-grid h2{font-size:clamp(74px,13.2vw,94px);margin:22px 0 28px}.department-seal{font-size:7px;padding:11px 15px;gap:12px}.department-copy{padding-top:0}.department-copy .large-copy{font-size:33px;margin-bottom:22px}.department-copy>p:not(.large-copy){font-size:12px;line-height:1.9}.signature-line{gap:28px;margin-top:26px;padding-top:20px}.signature{font-size:38px}.signature-line>span:last-child{font-size:7px}.eyebrow{font-size:7px;letter-spacing:.045em}
  .section-heading{display:block;margin-bottom:32px}.section-heading h2{font-size:clamp(64px,12vw,82px);margin-top:18px;line-height:.98}.section-heading>p{font-size:12px;line-height:1.85;max-width:440px;margin-top:21px}.ledger-top{font-size:6px;grid-template-columns:1fr;gap:0;padding:13px 0}.ledger-top>span:last-child{display:none}.charge-row{grid-template-columns:35px 1fr;gap:12px 20px;padding:25px 0}.charge-code{font-size:12px;padding-top:4px}.charge-row h3{font-size:41px;line-height:1}.charge-row h3 br{display:none}.charge-row p{grid-column:2;font-size:12px;line-height:1.85;max-width:none}.charge-mark{display:inline-block;grid-column:2;width:max-content;font-size:7px;padding:7px 9px;margin-top:3px;margin-left:auto}.ledger-footnote{font-size:6px;line-height:1.9;margin-top:17px}
  .audit-grid{grid-template-columns:1fr;gap:42px}.audit-intro{padding-top:0}.audit-intro h2{font-size:clamp(62px,10.8vw,77px);margin:20px 0 24px}.audit-intro .eyebrow{font-size:7px}.audit-intro>p:not(.eyebrow){font-size:12px;max-width:470px}.excuse-form{max-width:100%;margin-top:28px;gap:11px}.excuse-form label{font-size:7px}.select-wrap select{font-size:16px;padding:16px 43px 16px 14px;min-height:58px;font-weight:500}.select-wrap>span{right:15px;top:10px}.excuse-form .button{font-size:10px;padding:17px 19px}.audit-intro p.audit-small{font-size:8px;max-width:440px}
  .case-wrap{width:calc(100% - 7px);max-width:530px;margin:0 auto 0 0}.case-tab{font-size:7px;width:84%;margin-left:15px;padding:12px 15px 10px}.case-document{padding:25px 24px 21px}.case-top{font-size:7px;padding-bottom:16px}.case-top>span:last-child{font-size:12px}.case-document h3{font-size:47px;margin:21px 0 15px}.case-disclaimer{font-size:5.5px;line-height:1.8}.case-fields{margin-top:24px}.case-fields dt{font-size:6.5px}.case-fields dd{font-size:9px;line-height:1.8}.case-fields>div{padding:15px 0}.case-decision .eyebrow{font-size:6.5px}.case-decision p{font-size:16px;line-height:1.4;min-height:45px}.case-bottom{gap:20px;margin-top:20px}.case-bottom>span:first-child{font-size:6px}.case-stamp{font-size:15px;padding:10px 12px;max-width:155px}.case-actions{gap:20px;margin-top:23px}.case-actions button{font-size:7px;gap:7px;min-height:40px}.case-actions .icon{width:13px;height:13px}.appeal-note{font-size:6.5px;line-height:1.7}
  .office-memo>.container{display:block;padding-block:21px}.office-memo span{font-size:6px}.office-memo p{font-size:12px;text-align:left;margin-top:9px;line-height:1.6}.office-memo span:last-child{display:none}
  .plan-folders{grid-template-columns:1fr;gap:28px;margin-top:35px}.plan-tab{width:205px;font-size:8px;padding:12px 16px}.folder-body{padding:30px 25px 22px}.folder-status{font-size:6px;top:20px;right:20px}.folder-body h3{font-size:clamp(48px,8.8vw,60px);margin:12px 0 22px}.folder-body>p{font-size:12px;line-height:1.9;padding-bottom:25px}.folder-footer{font-size:6px;gap:15px;padding-top:14px}
  .faq-section{padding-top:5px}.faq-grid{grid-template-columns:1fr;gap:36px}.faq-intro h2{font-size:73px;margin:19px 0 29px}.employee-card{width:min(100% - 8px,330px);padding:13px;gap:17px;margin-left:5px}.employee-card img{width:82px;height:94px}.employee-card strong{font-size:29px}.employee-card .eyebrow{font-size:6px}.employee-card>div>span:last-child{font-size:6px}.faq-list summary{font-size:12px;gap:20px;min-height:70px;padding:20px 0}.faq-list details p{font-size:12px;padding-right:15px;padding-bottom:22px}
  .footer-topline{padding:22px 0;gap:13px;flex-wrap:wrap}.footer-topline>a{font-size:14px}.footer-topline>span{font-size:6px}.footer-main{grid-template-columns:1fr;gap:35px;padding:45px 0}.footer-main h2{font-size:clamp(64px,12.5vw,86px);line-height:.98;margin-bottom:23px}.footer-main p{font-size:12px;max-width:430px}.footer-actions{max-width:450px;width:100%;gap:12px}.footer-actions .button{font-size:11px;padding:17px 20px;min-height:57px}.footer-ca{padding-top:20px}.footer-ca .eyebrow{font-size:7px}.footer-ca code{font-size:10px}.footer-bottom{flex-wrap:wrap;gap:14px;font-size:6px;padding:21px 0 24px}.footer-bottom>span:last-child{flex-basis:100%;opacity:.6}
  .site-status{font-size:10px;bottom:20px;padding:13px 16px}.manual-copy-panel{bottom:15px;right:15px;width:calc(100% - 30px);padding:20px}.manual-copy-panel h2{font-size:35px}
}
@media(max-width:380px){
  .container{width:calc(100% - 32px)}.brand img{width:34px;height:34px}.brand{gap:7px}.brand>span{font-size:15px}.brand small{font-size:3.8px;margin-top:6px}.header-actions{gap:11px}.motion-toggle{font-size:6px;gap:4px}.menu-toggle{font-size:7px;gap:7px}.menu-toggle>span{font-size:16px}.masthead{gap:12px;min-height:78px}.site-nav{gap:4px}.site-nav a{font-size:7px;gap:5px;padding-inline:6px}.site-nav a span{font-size:5px}
  .hero-copy .eyebrow{font-size:6px;gap:6px}.hero h1>span{font-size:73px}.hero-lead{font-size:27px}.hero-description{font-size:11px}.hero-actions{gap:20px}.hero-actions .button{font-size:9px;gap:24px;padding:16px}.ticker-label{font-size:5px}.ticker-label b{font-size:13px}.hero-art{margin-top:44px}.folder-tab{font-size:7px;width:170px}.window-bar{font-size:6px}.office-window figcaption{font-size:4.5px;padding:9px}.hero-stamp{width:113px;font-size:19px;left:9px;bottom:-30px;padding:10px 7px}.hero-stamp span{font-size:3px}.art-note{font-size:18px;right:0;bottom:-46px}.hero-bottom{font-size:5.5px;margin-top:70px}
  .department-grid h2{font-size:69px}.department-copy .large-copy{font-size:30px}.section-heading h2{font-size:60px}.charge-row{grid-template-columns:27px 1fr;column-gap:15px}.charge-row h3{font-size:36px}.charge-row p{font-size:11px}.audit-intro h2{font-size:57px}.audit-intro .eyebrow{font-size:6px}.select-wrap select{font-size:16px;padding-left:12px;padding-right:32px}.case-document{padding:23px 19px 19px}.case-tab{font-size:6px;padding-left:12px;width:87%}.case-top{font-size:6px}.case-top>span:last-child{font-size:10px}.case-document h3{font-size:41px}.case-disclaimer{font-size:4.7px}.case-fields dt{font-size:5.5px}.case-fields dd{font-size:8px}.case-decision p{font-size:14px}.case-stamp{font-size:13px;padding:9px 10px;max-width:128px}.case-bottom{gap:15px}.case-bottom>span:first-child{font-size:5px}.case-actions button{font-size:6px}.case-actions{gap:12px}.appeal-note{font-size:5.5px}
  .folder-body{padding:28px 20px 20px}.folder-body h3{font-size:45px}.folder-body>p{font-size:11px}.folder-footer{font-size:5px;gap:10px}.plan-tab{width:183px;font-size:7px}.folder-status{font-size:5px;right:16px;top:17px}.faq-intro h2{font-size:65px}.employee-card{gap:13px;padding:11px}.employee-card img{width:73px;height:88px}.employee-card .eyebrow{font-size:5px}.employee-card>div>span:last-child{font-size:5px}.footer-main h2{font-size:60px}.footer-main p{font-size:11px}.footer-topline>span{font-size:5.3px}
}
/* Keep the actual reading copy comfortable; document metadata stays small. */
.hero-description,.department-copy>p:not(.large-copy),.section-heading>p,.charge-row p,.audit-intro>p:not(.eyebrow):not(.audit-small),.folder-body>p,.faq-list details p,.footer-main p{font-size:14px}
@media(max-width:1100px){.hero-description,.department-copy>p:not(.large-copy),.section-heading>p,.charge-row p,.audit-intro>p:not(.eyebrow):not(.audit-small),.folder-body>p,.faq-list details p,.footer-main p{font-size:13px}}
@media(max-width:700px){.site-nav a{font-size:9px}.quick-links>a{font-size:10px}.faq-list summary{font-size:13px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{animation:none!important;transition:none!important}}
@media print{.utility,.site-nav,.header-actions,.enhance-only,.js .enhance-only,.site-status,.manual-copy-panel{display:none!important}body{color:#173e35;background:white;font-size:11px}.container{width:100%}.section-space{padding:28px 0}.hero{padding-top:25px}.hero h1>span{font-size:70px}.hero h1>em{font-size:125px}.office-window,.case-document,.folder-body,.employee-card{box-shadow:none}.department-section,.site-footer,.audit-section,.office-memo{background:white;color:#173e35}.department-copy>p:not(.large-copy),.footer-main p{color:#173e35}.department-grid h2 em,.footer-main h2 em{color:#173e35}.plan-folders{gap:25px}.faq-list details p{display:block}a{overflow-wrap:anywhere}.footer-main{padding:30px 0}.hero-stamp{display:none}}

/* taxfrog.club eklemeleri */