/* EIN Without SSN — "The Form, Examined"
   IRS paper bureaucracy as interface: the SS-4 sheet on an examiner's desk.
   Palette and type exactly per redesign brief §4.2–§4.3. Self-hosted woff2.
   Flat colour only. No fixed bars. */
@font-face{font-family:"Libre Franklin";src:url("fonts/libre-franklin-var-latin.woff2") format("woff2");font-weight:100 900;font-display:swap}
@font-face{font-family:"Libre Franklin";src:url("fonts/libre-franklin-var-latin-ext.woff2") format("woff2");font-weight:100 900;font-display:swap;unicode-range:U+0100-02BA,U+02BD-02C5,U+1E00-1E9F,U+20A0-20C4}
@font-face{font-family:"Courier Prime";src:url("fonts/courier-prime-700-latin.woff2") format("woff2");font-weight:700;font-display:swap}
@font-face{font-family:"Courier Prime";src:url("fonts/courier-prime-700-latin-ext.woff2") format("woff2");font-weight:700;font-display:swap;unicode-range:U+0100-02BA,U+02BD-02C5,U+1E00-1E9F,U+20A0-20C4}
@font-face{font-family:"IBM Plex Mono";src:url("fonts/ibm-plex-mono-500-latin.woff2") format("woff2");font-weight:500;font-display:swap}
@font-face{font-family:"IBM Plex Mono";src:url("fonts/ibm-plex-mono-500-latin-ext.woff2") format("woff2");font-weight:500;font-display:swap;unicode-range:U+0100-02BA,U+02BD-02C5,U+1E00-1E9F,U+20A0-20C4}
:root{
  --form:#FCFCF8; --desk:#E7E5DD; --rule:#141414; --screen:#DCDCD2;
  --pencil:#B42318; --stamp-ink:#274690; --confirm:#14532D; --highlight:#F2C230;
  --font-ui:"Libre Franklin",system-ui,sans-serif;
  --font-type:"Courier Prime","Courier New",monospace;
  --font-mono:"IBM Plex Mono",ui-monospace,monospace;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion: reduce){html{scroll-behavior:auto}*,*::before,*::after{animation:none!important;transition:none!important}}
body{margin:0;background:var(--desk);color:var(--rule);font-family:var(--font-ui);font-size:17px;line-height:1.59}
a{color:var(--stamp-ink);text-decoration:underline;text-underline-offset:3px}
a:hover{color:var(--rule)}
:focus-visible{outline:3px solid var(--stamp-ink);outline-offset:3px}
.skip-link{position:absolute;left:-9999px;top:0;background:var(--rule);color:#fff;padding:.7rem 1.1rem;z-index:200;font-weight:700}
.skip-link:focus{left:1rem;top:1rem;color:#fff}
.wrap{max-width:1240px;margin:0 auto;padding:0 1.25rem}
h1{font-family:var(--font-ui);font-weight:800;font-size:34px;line-height:1.05;letter-spacing:-0.01em;margin:0 0 1rem}
@media(min-width:1024px){h1{font-size:56px;line-height:.96}}
h2{font-family:var(--font-ui);font-weight:750;font-size:24px;line-height:1.12;margin:2.4rem 0 .9rem}
@media(min-width:1024px){h2{font-size:32px;line-height:1.12}}
h3{font-size:1.08rem;margin:1.3rem 0 .5rem;font-weight:700}
.lede{font-size:1.12rem;max-width:62ch;color:var(--rule)}
.small{font-size:.9rem}
.source{font-size:.88rem;max-width:62ch}
.label{font-family:var(--font-ui);font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.mono{font-family:var(--font-mono);font-size:13px;line-height:1.38}
.typed{font-family:var(--font-type);font-weight:700}

/* ---- Header: the form's own header strip ---- */
.form-strip{background:var(--form);border-bottom:2px solid var(--rule)}
.form-strip .wrap{display:flex;flex-wrap:wrap;gap:.8rem 1.5rem;align-items:stretch;justify-content:space-between;padding-top:.7rem;padding-bottom:.7rem}
.omb-block{border:1.5px solid var(--rule);padding:.45rem .8rem;font-family:var(--font-mono);font-size:12px;line-height:1.5;max-width:26rem}
.omb-block strong{font-family:var(--font-ui);font-size:15px;letter-spacing:.02em}
.fee-link{align-self:center;font-weight:800;text-decoration:none;border:2px solid var(--rule);padding:.55rem 1rem;background:var(--form);color:var(--rule)}
.fee-link:hover{background:var(--rule);color:var(--form)}
nav.desk-nav{background:var(--form);border-bottom:1px solid var(--rule)}
nav.desk-nav ul{display:none;list-style:none;margin:0;padding:0;flex-wrap:wrap;gap:0}
nav.desk-nav li{border-right:1px solid var(--rule)}
nav.desk-nav a{display:block;padding:.65rem .95rem;text-decoration:none;color:var(--rule);font-weight:700;font-size:.95rem}
nav.desk-nav a[aria-current="page"]{background:var(--rule);color:var(--form)}
.index-toggle{display:block;width:100%;background:var(--form);border:0;border-bottom:1px solid var(--rule);padding:.7rem 1.25rem;font:inherit;font-weight:800;text-align:left;cursor:pointer}
@media(min-width:900px){
  .index-toggle{display:none}
  nav.desk-nav ul{display:flex}
  nav.desk-nav ul.open{display:flex}
}
nav.desk-nav ul.open{display:block}
@media(max-width:899px){nav.desk-nav li{border-right:0;border-bottom:1px solid var(--screen)}}

/* ---- The SS-4 sheet ---- */
.ss4-sheet{position:relative;background:var(--form);border:2px solid var(--rule);max-width:880px;margin:0 auto;overflow:hidden}
.ss4-sheet::after{content:"SPECIMEN";position:absolute;inset:0;display:grid;place-items:center;font-family:var(--font-ui);font-weight:800;font-size:clamp(3rem,9vw,6.5rem);letter-spacing:.2em;color:var(--rule);opacity:.04;transform:rotate(-18deg);pointer-events:none}
.ss4-head{display:flex;justify-content:space-between;gap:1rem;border-bottom:2px solid var(--rule);padding:.6rem .9rem;font-family:var(--font-mono);font-size:12px;line-height:1.5}
.ss4-head .big{font-family:var(--font-ui);font-weight:800;font-size:22px;letter-spacing:.01em}
.ss4-row{display:grid;grid-template-columns:2.4rem 1fr;border-bottom:1px solid var(--rule)}
.ss4-row:last-child{border-bottom:0}
.ss4-gutter{border-right:1px solid var(--rule);font-family:var(--font-mono);font-size:11px;display:flex;align-items:flex-start;justify-content:center;padding:.55rem 0;font-weight:500}
.ss4-field{padding:.5rem .8rem .65rem;min-height:3.2rem}
.ss4-field.alt{background:var(--screen)}
.ss4-field .flabel{font-family:var(--font-mono);font-size:11px;text-transform:uppercase;letter-spacing:.06em;display:block;margin-bottom:.15rem}
.ss4-field .fvalue{font-family:var(--font-type);font-weight:700;font-size:17px;line-height:1.41}
.ss4-cols{display:grid;grid-template-columns:1fr;border-bottom:1px solid var(--rule)}
@media(min-width:640px){.ss4-cols{grid-template-columns:1fr 1fr}.ss4-cols .ss4-row{border-bottom:0}.ss4-cols .ss4-row+.ss4-row{border-left:1px solid var(--rule)}}
.check{display:inline-block;width:14px;height:14px;border:2px solid var(--rule);vertical-align:-2px;margin-right:.35rem;background:var(--form);position:relative}
.check.on::after{content:"×";position:absolute;inset:-7px 0 0 1px;font-family:var(--font-type);font-weight:700;font-size:18px}
.hl{background:rgba(242,194,48,.45);padding:0 .25rem}
.ellipse-wrap{position:relative;display:inline-block;padding:.1rem .5rem}
.ellipse-wrap svg{position:absolute;inset:-6px -8px;width:calc(100% + 16px);height:calc(100% + 12px);pointer-events:none}
.examiner-note{font-family:var(--font-mono);color:var(--pencil);font-size:13px;line-height:1.38;border-left:24px solid transparent;position:relative;margin:.5rem 0 .5rem 2.4rem;padding-left:.4rem;max-width:34rem}
.examiner-note::before{content:"";position:absolute;left:-24px;top:.6em;width:24px;border-top:2px solid var(--pencil)}
.examiner-note .verdict{text-transform:uppercase;font-weight:500}
.live-field{transition:background .3s}
.live-field.flash{background:rgba(242,194,48,.45)}

/* ---- Stamps ---- */
.stamp-lg{display:inline-block;border:3px double var(--stamp-ink);outline:1px solid var(--stamp-ink);outline-offset:-7px;color:var(--stamp-ink);font-family:var(--font-mono);font-weight:500;text-transform:uppercase;letter-spacing:.18em;font-size:15px;padding:12px 16px;background:transparent;text-align:center;line-height:1.5}
.stamp-lg.red{border-color:var(--pencil);outline-color:var(--pencil);color:var(--pencil)}
.stamp-lg.green{border-color:var(--confirm);outline-color:var(--confirm);color:var(--confirm)}
.rot-neg4{transform:rotate(-4deg)}.rot-neg2{transform:rotate(-2deg)}.rot-2{transform:rotate(2deg)}.rot-3{transform:rotate(3deg)}
.hero-stamp-slot{position:absolute;top:.8rem;right:.8rem;z-index:3}
.timed-stamp{opacity:0;transform:rotate(3deg) scale(1.4);transition:opacity .3s,transform .3s}
.timed-stamp.show{opacity:1;transform:rotate(3deg) scale(1)}

/* ---- Fax log + business-day ruler ---- */
.faxlog{border:2px solid var(--rule);background:var(--form);margin:1.2rem 0}
.faxlog-head{border-bottom:2px solid var(--rule);padding:.6rem .9rem;display:flex;justify-content:space-between;gap:1rem;flex-wrap:wrap}
.faxlog-cols,.faxlog-row{display:grid;grid-template-columns:1fr;gap:.1rem;padding:.55rem .9rem}
.faxlog-cols{font-family:var(--font-mono);font-size:11px;text-transform:uppercase;letter-spacing:.06em;border-bottom:1px solid var(--rule);background:var(--screen)}
.faxlog-row{font-family:var(--font-type);font-weight:700;font-size:15px;border-bottom:1px solid var(--screen)}
.faxlog-row:last-child{border-bottom:0}
@media(min-width:760px){.faxlog-cols,.faxlog-row{grid-template-columns:11rem 5rem 1fr 5rem 1.2fr}}
.res-ok{color:var(--stamp-ink);font-family:var(--font-mono);font-size:13px}
.res-pend{color:var(--pencil);font-family:var(--font-mono);font-size:13px}
.ruler{margin:1.4rem 0}
.ruler-track{display:flex;gap:2px;overflow-x:auto;padding-bottom:.4rem}
.ruler .tick{flex:0 0 22px;height:34px;border:1.5px solid var(--rule);background:var(--form);font-family:var(--font-mono);font-size:10px;display:flex;align-items:flex-end;justify-content:center;padding-bottom:2px}
.ruler .tick.weekend{background:var(--screen);border-style:dashed}
.ruler .tick.faxwin{background:rgba(39,70,144,.18)}
.ruler .tick.today{border-color:var(--pencil);color:var(--pencil);font-weight:700;box-shadow:inset 0 0 0 1px var(--pencil)}
.ruler-legend{font-family:var(--font-mono);font-size:12px;display:flex;flex-wrap:wrap;gap:.4rem 1.4rem}

/* ---- Determination letters ---- */
.determination{background:var(--form);border:2px solid var(--rule);padding:1.6rem 1.4rem;margin:1.4rem 0;max-width:880px}
.determination .letterhead{border-bottom:2px solid var(--rule);padding-bottom:.7rem;margin-bottom:1rem;font-family:var(--font-mono);font-size:12px;line-height:1.6}
.determination .letterhead strong{font-family:var(--font-ui);font-size:16px}
.determination .case-no{font-family:var(--font-mono);font-size:13px}
.determination .body-typed{font-family:var(--font-type);font-weight:700;font-size:16px;line-height:1.6;max-width:62ch}
.det-index{border:2px solid var(--rule);background:var(--form)}
.det-index a{display:grid;grid-template-columns:5.5rem 1fr auto;gap:1rem;align-items:center;padding:.85rem 1rem;border-bottom:1px solid var(--rule);text-decoration:none;color:var(--rule)}
.det-index a:last-child{border-bottom:0}
.det-index a:hover{background:var(--screen)}
.det-index .no{font-family:var(--font-mono);font-size:13px}

/* ---- Returned exhibits ---- */
.returned-pair{display:grid;grid-template-columns:1fr;gap:1.2rem;margin:1.6rem 0}
@media(min-width:900px){.returned-pair{grid-template-columns:1fr 1fr}}
.returned{position:relative;background:var(--form);border:2px solid var(--rule);padding:1rem;overflow:hidden}
.returned .diag-stamp{position:absolute;top:46%;left:64%;transform:translate(-50%,-50%) rotate(-9deg);z-index:2}
.fragment{border:1.5px solid var(--rule);margin:.6rem 0}
.fragment .ss4-row{grid-template-columns:2rem 1fr}

/* ---- Examination (triage instrument) ---- */
.examination{display:grid;grid-template-columns:1fr;gap:1.6rem;margin:1.6rem 0}
@media(min-width:1024px){.examination{grid-template-columns:minmax(0,1fr) minmax(0,1.1fr);align-items:start}.examination .sheet-col{position:sticky;top:1rem}}
.ruling{border:2px solid var(--rule);background:var(--form);margin:0 0 1.1rem;padding:0}
.ruling legend{font-weight:800;padding:.2rem .5rem;margin-left:.6rem;font-size:1rem}
.ruling .ruling-in{padding:.4rem 1rem 1rem}
.radio-row{display:flex;flex-wrap:wrap;gap:.55rem;margin-top:.5rem}
.pick{position:relative}
.pick input{position:absolute;opacity:0;inset:0;cursor:pointer}
.pick label{display:block;border:1.5px solid var(--rule);padding:.55rem .9rem;cursor:pointer;background:var(--form);font-weight:600;font-size:.96rem}
.pick input:checked+label{background:var(--rule);color:var(--form)}
.pick input:focus-visible+label{outline:3px solid var(--stamp-ink);outline-offset:2px}
.btn{display:inline-block;padding:.8rem 1.5rem;font-weight:800;font-size:1rem;text-decoration:none;border:2px solid var(--rule);cursor:pointer;background:var(--rule);color:var(--form);font-family:var(--font-ui)}
.btn:hover{background:var(--form);color:var(--rule)}
.btn.alt{background:var(--form);color:var(--rule)}
.btn.alt:hover{background:var(--rule);color:var(--form)}
.btn[disabled]{opacity:.45;cursor:not-allowed}

/* ---- Fax cover sheet capture ---- */
.faxcover{border:2px solid var(--rule);background:var(--form);padding:1.2rem 1.3rem;max-width:680px;margin:1.2rem 0}
.faxcover .fc-head{font-family:var(--font-mono);font-size:12px;text-transform:uppercase;letter-spacing:.1em;border-bottom:2px solid var(--rule);padding-bottom:.5rem;margin-bottom:.8rem}
.faxcover label{display:block;font-family:var(--font-mono);font-size:12px;text-transform:uppercase;letter-spacing:.08em;margin:.8rem 0 .25rem}
.faxcover input,.faxcover textarea{width:100%;padding:.6rem .7rem;border:1.5px solid var(--rule);font-family:var(--font-type);font-weight:700;font-size:16px;background:var(--form);color:var(--rule);border-radius:0}
.confirm-note{border:2px solid var(--confirm);color:var(--confirm);background:var(--form);padding:1rem 1.2rem;font-weight:600;max-width:680px}
.confirm-note a{color:var(--confirm)}

/* ---- Fee schedule / worksheet ---- */
.fee-table{border:2px solid var(--rule);background:var(--form);margin:1.2rem 0}
.fee-table .ft-head,.fee-table .ft-row{display:grid;grid-template-columns:1fr;gap:.15rem;padding:.6rem .95rem;border-bottom:1px solid var(--rule)}
.fee-table .ft-head{font-family:var(--font-mono);font-size:11px;text-transform:uppercase;letter-spacing:.06em;background:var(--screen)}
.fee-table .ft-row:last-child{border-bottom:0}
@media(min-width:700px){.fee-table .ft-head,.fee-table .ft-row{grid-template-columns:1.1fr 1.6fr .8fr}}
.worksheet{border:2px solid var(--rule);background:var(--form);padding:1.2rem 1.3rem;max-width:680px;font-family:var(--font-type);font-weight:700;font-size:16px;line-height:1.7}
.worksheet .ws-total{border-top:2px solid var(--rule);margin-top:.6rem;padding-top:.5rem;font-size:19px}
.two-ruled{display:grid;grid-template-columns:1fr;gap:0;border:2px solid var(--rule);background:var(--form);margin:1.2rem 0}
@media(min-width:760px){.two-ruled{grid-template-columns:1fr 1fr}}
.two-ruled section{padding:1rem 1.2rem}
.two-ruled section+section{border-top:2px solid var(--rule)}
@media(min-width:760px){.two-ruled section+section{border-top:0;border-left:2px solid var(--rule)}}
.two-ruled ul{list-style:none;padding:0;margin:.6rem 0}
.two-ruled li{padding:.45rem 0;border-bottom:1px solid var(--screen)}
.two-ruled li:last-child{border-bottom:0}

/* ---- CP 575 specimen ---- */
.cp575{border:2px solid var(--rule);background:var(--form);padding:1.4rem;max-width:760px;position:relative;overflow:hidden}
.cp575::after{content:"SPECIMEN";position:absolute;inset:0;display:grid;place-items:center;font-weight:800;font-size:3.4rem;letter-spacing:.2em;opacity:.05;transform:rotate(-14deg);pointer-events:none}
.cp575 .ein-big{font-family:var(--font-type);font-weight:700;font-size:26px;letter-spacing:.06em}
.callout{font-family:var(--font-mono);font-size:12px;color:var(--pencil);text-transform:uppercase}

/* ---- FAQ ---- */
.qa{border:2px solid var(--rule);background:var(--form);margin:.8rem 0}
.qa summary{font-weight:700;cursor:pointer;padding:1rem 1.2rem;list-style:none}
.qa summary::-webkit-details-marker{display:none}
.qa .qno{font-family:var(--font-mono);font-size:13px;margin-right:.7rem}
.qa .qa-body{padding:0 1.2rem 1rem;border-top:1px solid var(--screen)}

/* ---- Custody flow ---- */
.custody{display:flex;flex-direction:column;gap:0;margin:1.4rem 0}
.custody .hop{border:2px solid var(--rule);background:var(--form);padding:1rem 1.2rem;display:flex;justify-content:space-between;gap:1rem;align-items:center;flex-wrap:wrap}
.custody .arrow{align-self:center;font-family:var(--font-mono);font-size:20px;padding:.2rem 0}

/* ---- Opening / misc ---- */
.opening{display:grid;grid-template-columns:1fr;gap:1.8rem;margin:1.6rem 0 0}
@media(min-width:1024px){.opening{grid-template-columns:1fr 1.15fr;align-items:start}}
.deadend{border:2px solid var(--rule);background:var(--form);padding:1rem 1.2rem;font-family:var(--font-mono);font-size:13px;line-height:1.7}
.deadend .screen-line{border:1px solid var(--rule);background:var(--screen);padding:.7rem .9rem;margin:.6rem 0;font-family:var(--font-type);font-weight:700;font-size:15px}
.ruled-steps{list-style:none;padding:0;margin:1rem 0}
.ruled-steps li{border-top:2px solid var(--rule);padding:.8rem 0;font-weight:600}
.typed-lines{font-family:var(--font-type);font-weight:700;font-size:19px;line-height:1.55}
.typed-lines .final{font-family:var(--font-ui);font-weight:800}
.exhibit-caption{font-family:var(--font-mono);font-size:13px;line-height:1.5;border:2px solid var(--rule);background:var(--form);padding:1rem 1.2rem;max-width:56rem}
.deadline-ruler{display:flex;flex-wrap:wrap;gap:.5rem;margin:1rem 0}
.deadline-ruler .dl{border:1.5px solid var(--rule);background:var(--form);padding:.6rem .8rem;font-family:var(--font-mono);font-size:12px}
.envelope{border:2px solid var(--rule);background:var(--form);padding:1.6rem 1.4rem;position:relative;overflow:hidden;max-width:880px}
.envelope .seal-line{border-top:2px dashed var(--rule);margin:1rem 0}
.next-doc{border-top:3px solid var(--rule);border-bottom:3px solid var(--rule);background:var(--form);margin:2.6rem 0 0;padding:1.1rem 0}
.next-doc .wrap{display:flex;flex-wrap:wrap;gap:.7rem 1.5rem;align-items:center;justify-content:space-between}
.next-doc p{margin:0;font-weight:700}
.guide-layout{display:grid;grid-template-columns:1fr;gap:1.6rem;margin:1.4rem 0}
@media(min-width:1024px){.guide-layout{grid-template-columns:55% 1fr;align-items:start}.guide-layout .sheet-col{position:sticky;top:1rem}}
.ruling-block{border:2px solid var(--rule);background:var(--form);padding:1rem 1.2rem;margin:0 0 1.1rem}
.ruling-block h3{margin-top:.2rem}
.site-footer{border-top:2px solid var(--rule);background:var(--form);margin-top:0;padding:1.6rem 0 2rem}
.site-footer ul{list-style:none;padding:0;margin:0 0 1rem;display:flex;flex-wrap:wrap;gap:.4rem 1.2rem}
.site-footer a{color:var(--rule)}
main{padding-bottom:2.5rem}
.sheet-scale-sm{max-width:420px}
/* Guide mobile pattern (brief §4.5): the sheet dissolves into one line-block
   per ruling — field fragment + note, stacked in form order. */
.mobile-frag{display:none}
@media(max-width:1023px){
  .guide-layout .sheet-col{display:none}
  .mobile-frag{display:block;border:1.5px solid var(--rule);background:var(--screen);padding:.45rem .6rem;font-size:14px;margin:.5rem 0}
  .ruling-block{padding:.75rem .9rem;margin-bottom:.7rem}
  .ruling-block p{margin:.45rem 0}
  .exhibit-caption{padding:.7rem .9rem}
}