/* Content-led revision: real CAN case, linkable articles, direct contact. */
.hero-photo picture{display:block;height:100%;width:100%}.hero-photo picture img{display:block;width:100%;height:100%;object-fit:cover;object-position:100% 45%}.machine-crop picture{display:contents}.chart-zoom picture{display:block}.real-chart picture img{width:100%;height:auto}.case-section{background:#0b202e;color:#edf5f9;padding:88px 0;position:relative;overflow:hidden}.case-section:before{content:'';position:absolute;left:0;top:0;height:3px;width:25%;background:#55b1d2}.case-section .eyebrow{color:#82bcd4}.case-section .micro{color:#819dab}.case-layout{display:grid;grid-template-columns:1.05fr 1fr;gap:5%;align-items:center}.case-layout h2{font-size:clamp(36px,4.4vw,64px);letter-spacing:-2.3px;line-height:1.14}.case-layout p{color:#a9c0cd}.case-layout .case-cause{font-size:19px;margin:24px 0 17px;max-width:none}.case-cause em{color:#e8ac64}.case-layout .button{margin-top:16px}.case-layout figure{margin:0}.case-layout img{width:100%;height:auto;border:1px solid #2d4d5f}.case-layout figcaption{font:9px/1.6 monospace;color:#7e9dac;margin-top:13px}.case-flow{list-style:none;display:grid;grid-template-columns:repeat(5,1fr);padding:30px 0 0;margin:47px 0 0;border-top:1px solid #345061;gap:20px}.case-flow li{color:#b3c9d6;font-size:12px;line-height:1.6;position:relative}.case-flow li:not(:last-child):after{content:'→';position:absolute;right:0;top:0;color:#597f93}.case-flow li span{font:9px/1.6 monospace;letter-spacing:1px;color:#70b6d4;display:block;margin-bottom:9px}.case-flow li:last-child span{color:#e8ac64}.irs-questions{padding:0;list-style:none;margin:26px 0 9px;max-width:390px}.irs-questions li{border-top:1px solid #37443a;padding:12px 0;color:#d0d9b8;font-size:13px}.irs-questions li:before{content:'↗';color:#afc363;padding-right:12px}.note{display:block}.can-card img{width:100%;height:100%;object-fit:cover}.can-card:after,.logic-card:after,.current-card:after{display:none}.logic-card{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:12px}.logic-card>span{position:static;font:10px/1.5 monospace;letter-spacing:1px;color:#bbd1dd;width:74%;border:1px solid #406276;padding:9px 13px;display:flex;justify-content:space-between}.logic-card>span b{color:#6ac2df}.logic-card .logic-return b{color:#e8ac64}.logic-card i{font:20px Arial;color:#7495a8;transform:rotate(90deg)}.current-card{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:12px}.current-card strong{font:500 78px/1 Manrope,Arial,sans-serif;letter-spacing:-4px;color:#e7f1f6}.current-card strong span{font-size:34px;color:#62b9d6;margin-left:7px;letter-spacing:0}.current-card small{font:8px/1.6 monospace;letter-spacing:1.4px;color:#8dabbc}.direct-contact{border-left:1px solid var(--line);padding:24px 0 24px 36px}.direct-contact>p{font-size:22px;line-height:1.5;letter-spacing:-.5px;color:var(--ink);margin:0 0 26px}.direct-contact .button{min-width:200px}.email-link{display:block;font-size:17px;overflow-wrap:anywhere;margin:25px 0 16px;color:#177298}.direct-contact small{font-size:11px;line-height:1.8;color:var(--muted);display:block;max-width:330px}.article-page header nav{display:flex}.article-page .contact-link{margin-left:auto}.article-wrap{max-width:870px;margin:auto;padding:54px 30px 80px}.back-link{font-size:11px;color:#607f91;display:inline-block;padding:8px 0}.back-link:hover,.related-notes a:hover{color:#087da6}.article-kicker{margin:35px 0 22px;color:#147799}.article-wrap h1{font-size:clamp(36px,4.7vw,61px);letter-spacing:-2px;line-height:1.16;margin:0 0 25px}.article-wrap .article-lead{font-size:20px;line-height:1.6;color:#567486;max-width:730px;margin-bottom:36px}.article-wrap h2{font-size:29px;line-height:1.3;letter-spacing:-.9px;margin:41px 0 17px}.article-wrap p{font-size:16px;line-height:1.85;max-width:740px;margin:15px 0}.article-wrap blockquote{border-left:3px solid #2b98c0;margin:27px 0;padding:17px 24px;font-size:25px;line-height:1.5;color:#183d53;background:#e5edf1}.article-figure{margin:35px 0}.article-figure>img,.article-figure picture,.article-figure picture img,.article-figure video{width:100%;height:auto;display:block}.article-figure video{max-height:470px;background:#102735}.article-figure figcaption{color:#677f8d;font-size:11px;line-height:1.8;margin-top:13px}.article-takeaway{padding:28px 30px;background:#e4edf2;border-top:2px solid #3093ba;margin-top:33px}.article-takeaway p{font-size:20px;line-height:1.6;margin-bottom:0;color:#244b60}.article-wrap .article-source{font-size:11px;color:#748994;line-height:1.8;margin-top:20px}.article-list{padding-left:22px;color:#586f7c;font-size:16px;line-height:1.85;max-width:740px}.article-list li{margin-bottom:12px;padding-left:7px}.article-list strong{color:#204257}.article-contact{border-top:1px solid #bfcfd8;margin-top:60px;padding-top:32px}.article-contact h2{margin:17px 0 25px;font-size:36px}.related-notes{display:flex;flex-wrap:wrap;gap:20px;margin:40px 0 0;font-size:12px;line-height:1.6;color:#3a6b86}.article-number{background:#102735;padding:35px;text-align:center;font-size:105px;color:#ebf1f5;letter-spacing:-6px}.article-number>span{font-size:45px;color:#64bcde;letter-spacing:0}.article-number small{display:block;color:#9db7c6;font:10px monospace;letter-spacing:1.5px;margin-top:15px}.article-page .section h1{font-size:clamp(40px,5vw,65px);line-height:1.15}.article-page .notes{margin-top:45px}#media-dialog picture,#media-dialog picture img{display:block;width:100%;height:auto}
@media(max-width:700px){.case-section{padding:60px 0}.case-layout{grid-template-columns:1fr;gap:32px}.case-layout h2{font-size:39px;letter-spacing:-1.8px}.case-layout .case-cause{font-size:17px;line-height:1.6;margin-top:20px}.case-layout p{font-size:13px}.case-flow{grid-template-columns:1fr;gap:17px;margin-top:29px;padding-top:25px}.case-flow li{display:grid;grid-template-columns:100px 1fr;align-items:baseline;font-size:12px;gap:10px}.case-flow li span{font-size:8px;margin:0}.case-flow li:not(:last-child):after{display:none}.direct-contact{border-left:0;border-top:1px solid var(--line);padding:27px 0 0;margin-top:18px}.direct-contact>p{font-size:21px}.email-link{font-size:16px}.article-page header nav{position:static;padding:0;border:0;margin:0 0 0 auto}.article-page header nav a:first-child{display:none}.article-page header nav a{font-size:10px}.article-page header{gap:13px}.article-page header .contact-link{display:none}.article-wrap{padding:32px 6% 55px}.article-wrap h1{font-size:37px;letter-spacing:-1.5px}.article-wrap .article-lead{font-size:18px;line-height:1.6}.article-wrap h2{font-size:25px;margin-top:31px}.article-wrap p,.article-list{font-size:15px}.article-wrap blockquote{font-size:21px;padding:18px;margin-left:0;margin-right:0}.article-takeaway{padding:24px}.article-takeaway p{font-size:18px}.article-contact h2{font-size:30px}.article-figure figcaption{font-size:10px}.article-kicker{font-size:8px}.hero .eyebrow{font-size:7px;letter-spacing:1px}.can-card img{object-fit:contain}}

.related-notes{position:static;inset:auto;background:transparent;border:0;padding:0;z-index:auto}
@media(max-width:700px){.related-notes{position:static;display:flex;flex-direction:column;gap:18px;margin-top:32px;padding:0;background:transparent;border:0}}

/* Direct entry to the existing IRS login service. */
.header-login{display:inline-flex;align-items:center;justify-content:center;gap:12px;border:1px solid #9db6c4;padding:12px 15px;font-size:11px;font-weight:600;white-space:nowrap;margin-left:auto;flex-shrink:0;color:#173e54;transition:background .2s}
.header-login:hover{background:#dfeaf0}.header-login span{color:#087da6}.irs-actions{display:flex;align-items:center;gap:22px;flex-wrap:wrap}.irs-actions .button{margin-top:16px}.irs-contact{color:#d0d9b8;font-size:11px;margin-top:16px;border-bottom:1px solid #526040;padding-bottom:5px}
@media(max-width:1000px){header{gap:20px}header nav{gap:14px}.header-login{padding:11px 12px;font-size:10px}}
@media(max-width:700px){header{gap:12px}.header-login{padding:10px;font-size:10px;gap:7px}.article-page header nav{display:none}.irs-actions{gap:5px 20px}}
@media(max-width:360px){header .brand,header .brand>span{font-size:21px}.header-login{padding:10px 8px;font-size:9px}.header-login span{display:none}}