:root{
  --ink:#10233b;--muted:#6d7f92;--blue:#0a74ff;--blue-soft:#eaf3ff;--bg:#f6f8fb;
  --card:#fff;--line:#e3eaf2;--good:#168f55;--good-soft:#eaf8f0;--warn:#b66a00;
  --warn-soft:#fff5e7;--bad:#c43d4d;--bad-soft:#fff0f2;--shadow:0 14px 40px rgba(33,61,94,.07);
  --radius:22px;
}
*{box-sizing:border-box}
html{background:var(--bg);-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font-family:-apple-system,BlinkMacSystemFont,"SF Pro Display","SF Pro Text","Segoe UI",Roboto,Arial,sans-serif;line-height:1.45}
a{color:inherit;text-decoration:none}
button,.button,input,select,textarea{font:inherit}
button,.button{border:0;border-radius:14px;background:var(--blue);color:#fff;padding:12px 18px;font-weight:760;cursor:pointer;display:inline-flex;align-items:center;justify-content:center;gap:7px;transition:.18s ease}
button:hover,.button:hover{transform:translateY(-1px);filter:brightness(.98)}
button:active,.button:active{transform:translateY(0)}
.button.ghost,.ghost-button{background:#fff;color:var(--ink);border:1px solid var(--line)}
.button.big,button.big{padding:16px 25px;font-size:17px;border-radius:16px}
.small{padding:8px 11px;font-size:13px;border-radius:11px}
.link-button{background:transparent;color:var(--blue);padding:0;border:0;box-shadow:none}
.link-button.danger{color:var(--bad)}

/* Header */
.topbar{height:70px;padding:0 max(24px,calc((100vw - 1180px)/2));display:flex;align-items:center;justify-content:space-between;gap:26px;background:rgba(255,255,255,.94);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:40;backdrop-filter:blur(18px);-webkit-backdrop-filter:blur(18px)}
.brand{font-size:23px;font-weight:850;letter-spacing:-.04em;white-space:nowrap}
.topbar nav{display:flex;align-items:center;gap:8px;flex-wrap:nowrap}
.topbar nav a{font-size:14px;font-weight:680;color:#53677c;padding:9px 11px;border-radius:11px;white-space:nowrap}
.topbar nav a:hover{background:#f0f5fb;color:var(--ink)}
.topbar nav a:last-child{color:var(--blue)}

.container{width:min(1180px,calc(100% - 48px));margin:0 auto;padding:38px 0}
.narrow{max-width:720px}
.footer{text-align:center;color:#96a4b3;padding:34px 18px 95px;font-size:13px}
.eyebrow,.hero-kicker{font-size:12px;font-weight:850;letter-spacing:.14em;color:var(--blue)}
.muted{color:var(--muted)}
.back{display:inline-flex;align-items:center;gap:6px;color:var(--blue);font-weight:700;margin-bottom:18px}
.grid{display:grid;gap:16px}
.two{grid-template-columns:repeat(2,minmax(0,1fr))}
.split{display:flex;align-items:center;justify-content:space-between;gap:16px}

/* Public home */
.hero{text-align:center;padding-top:92px;padding-bottom:68px}
.hero h1{font-size:clamp(48px,7vw,88px);line-height:.96;letter-spacing:-.06em;margin:16px auto 20px;max-width:900px}
.hero p{font-size:20px;line-height:1.55;color:var(--muted);max-width:760px;margin:0 auto}
.hero-actions{display:flex;gap:12px;justify-content:center;flex-wrap:wrap;margin-top:30px}
.section{padding-top:18px;padding-bottom:32px}
.section-head{display:flex;justify-content:space-between;align-items:end;gap:20px;margin:8px 0 18px}
.section-head h2{margin:0;font-size:31px;letter-spacing:-.035em}
.section-head p{margin:5px 0 0;color:var(--muted)}
.cards5{grid-template-columns:repeat(5,minmax(0,1fr))}
.tools-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
.service-card,.tool-card,.panel,.case-card,.metric-grid>a,.case-hero,.document-card,.note-card{background:var(--card);border:1px solid var(--line);box-shadow:var(--shadow)}
.service-card{padding:23px;border-radius:20px;min-height:132px;display:flex;flex-direction:column;justify-content:space-between;gap:18px;transition:.18s ease}
.service-card:hover,.tool-card:hover,.case-card:hover{border-color:#a9cbf6;transform:translateY(-2px)}
.service-icon{color:var(--blue);font-size:17px}
.tool-card{padding:22px 23px;border-radius:20px;display:flex;align-items:center;justify-content:space-between;gap:15px;min-height:92px;transition:.18s ease}
.login-band{margin-top:28px;margin-bottom:58px;padding:28px;border-radius:28px;background:linear-gradient(135deg,#eaf4ff,#f7fbff);border:1px solid #d8e9ff;display:flex;align-items:center;justify-content:space-between;gap:24px}
.login-band h2{margin:0 0 6px;font-size:27px;letter-spacing:-.03em}.login-band p{margin:0;color:var(--muted)}

/* Forms / cards */
.panel{border-radius:var(--radius);padding:26px}.panel h1,.panel h2{margin-top:0}.panel p:last-child{margin-bottom:0}
.consultation{padding-top:52px}.choice-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:24px 0}
.choice-card{position:relative}.choice-card input{position:absolute;opacity:0;pointer-events:none}.choice-card span{display:block;border:1.5px solid var(--line);border-radius:16px;padding:19px;background:#fff;font-weight:760;cursor:pointer}.choice-card input:checked+span{border-color:var(--blue);box-shadow:0 0 0 3px rgba(10,116,255,.11);background:#fbfdff}
form label{display:block;font-weight:700;font-size:14px;margin:14px 0;color:#31465d}
input,select,textarea{width:100%;margin-top:7px;padding:13px 14px;border:1px solid #ccd8e5;border-radius:12px;background:#fff;color:var(--ink);outline:none;transition:.15s ease}
input:focus,select:focus,textarea:focus{border-color:#69a7f4;box-shadow:0 0 0 3px rgba(10,116,255,.09)}
textarea{resize:vertical}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.alert{padding:14px 15px;border-radius:14px;margin:16px 0}.alert.bad{background:var(--bad-soft);color:var(--bad)}.alert.good{background:var(--good-soft);color:#116d40}
.success-mark{width:58px;height:58px;border-radius:50%;display:grid;place-items:center;background:var(--good-soft);color:var(--good);font-size:30px;font-weight:900}

/* Admin */
.admin-title{display:flex;align-items:center;justify-content:space-between;gap:18px;margin-bottom:24px}.admin-title h1{margin:0;font-size:40px;letter-spacing:-.045em}.admin-title p{margin:7px 0 0;color:var(--muted)}
.metric-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px;margin-bottom:22px}
.metric-grid>a{border-radius:18px;padding:20px 21px;display:block;min-height:122px;transition:.18s ease}.metric-grid>a:hover{transform:translateY(-2px);border-color:#b3d0f3}.metric-grid span{display:block;color:var(--muted);font-size:13px;font-weight:700}.metric-grid strong{display:block;font-size:36px;line-height:1;margin-top:15px;letter-spacing:-.04em}
.admin-home{grid-template-columns:repeat(2,minmax(0,1fr))}.admin-home .panel{min-height:150px;transition:.18s ease}.admin-home .panel:hover{transform:translateY(-2px);border-color:#b3d0f3}.admin-home h2{font-size:25px;margin-bottom:9px}.admin-home p{color:var(--muted);line-height:1.55}
.table-wrap{overflow:auto;background:#fff;border:1px solid var(--line);border-radius:19px;box-shadow:var(--shadow)}
table{width:100%;border-collapse:collapse;min-width:850px}th,td{text-align:left;padding:15px 16px;border-bottom:1px solid #edf1f5;vertical-align:top}th{font-size:11px;color:#8392a2;text-transform:uppercase;letter-spacing:.075em;background:#fafbfd}tbody tr:last-child td{border-bottom:0}tbody tr:hover{background:#fbfdff}td strong{font-weight:780}td small{display:block;color:var(--muted);margin-top:4px;line-height:1.45}.table-wrap a{color:#0a69df;font-weight:680}
.filter-bar,.inline-form,.toolbar,.copy-row{display:flex;gap:10px;align-items:center;flex-wrap:wrap}.filter-bar{background:#fff;border:1px solid var(--line);border-radius:16px;padding:12px;margin-bottom:16px}.filter-bar select,.inline-form select,.copy-row input{width:auto;margin:0}.filter-bar button{padding:10px 16px}
.case-list-admin{display:grid;gap:12px}.case-list-admin>a{display:flex;justify-content:space-between;align-items:center;gap:16px}
.review-form{display:grid;grid-template-columns:180px minmax(0,1fr) auto;gap:12px;align-items:end;margin-top:16px}.review-form label{margin:0}
.note-card{border-radius:15px;padding:16px;margin-bottom:10px}.note-card p{white-space:pre-wrap}
.checkbox{display:flex;align-items:center;gap:8px}.checkbox input{width:auto;margin:0}

/* Dialog */
dialog{border:0;border-radius:23px;padding:0;box-shadow:0 30px 90px rgba(9,28,51,.28);width:min(560px,calc(100vw - 30px))}dialog::backdrop{background:rgba(5,20,35,.42);backdrop-filter:blur(2px)}.dialog-form{padding:28px;position:relative}.dialog-form h2{font-size:28px;margin:0 0 18px;letter-spacing:-.035em}.dialog-x{position:absolute;right:14px;top:12px;background:#f2f5f8;color:#52667b;padding:8px 11px;font-size:20px;border-radius:50%}

/* Client dashboard */
.client-main{max-width:900px}.mobile-greeting{padding-top:8px}.mobile-greeting h1{font-size:42px;letter-spacing:-.045em;margin:7px 0 22px}
.case-card{display:block;padding:24px;border-radius:22px;margin:16px 0}.case-card-top{display:flex;justify-content:space-between;gap:20px;align-items:flex-start}.case-card h2{margin:10px 0 7px;font-size:28px;letter-spacing:-.035em}.case-card p{color:var(--muted);margin:0}
.badge,.status-pill,.optional{display:inline-flex;align-items:center;border-radius:999px;padding:6px 10px;font-size:12px;font-weight:820;background:#edf4ff;color:#0a66da;white-space:nowrap}.optional{background:#f2f4f7;color:#66788a;margin-left:6px}.status-pill{background:#f0f4f8;color:#607285}.status-pill.need,.status-need_more_information .status-pill{background:var(--bad-soft);color:var(--bad)}.status-under_review .status-pill{background:var(--warn-soft);color:var(--warn)}.status-accepted .status-pill,.status-completed .status-pill{background:var(--good-soft);color:var(--good)}
.progress-ring{--p:0;width:76px;height:76px;flex:0 0 76px;border-radius:50%;display:grid;place-items:center;background:conic-gradient(var(--blue) calc(var(--p)*1%),#e8eef5 0);position:relative}.progress-ring:after{content:"";position:absolute;inset:7px;background:white;border-radius:50%}.progress-ring span{position:relative;z-index:2;font-weight:820;font-size:14px}.progress-track{height:8px;border-radius:99px;background:#e8edf3;overflow:hidden;margin:20px 0 12px}.progress-track.large{height:10px}.progress-track i{display:block;height:100%;background:var(--blue);border-radius:99px}.case-summary{display:flex;align-items:center;justify-content:space-between;gap:14px;font-size:14px}.case-summary strong{color:var(--blue)}.case-summary .need{color:var(--bad)}
.case-hero{padding:25px;border-radius:23px}.case-hero h1{font-size:39px;letter-spacing:-.045em;margin:12px 0 7px}.case-hero p{margin:0;color:var(--muted)}
.document-stack,.admin-docs{display:grid;gap:14px}.document-card{border-radius:20px;padding:20px;border-left:5px solid #d6e0ea}.document-card.status-need_more_information{border-left-color:#d85d67}.document-card.status-under_review{border-left-color:#d69424}.document-card.status-accepted,.document-card.status-completed{border-left-color:#2c9a5b}.doc-head{display:flex;justify-content:space-between;gap:16px;align-items:flex-start}.doc-title{font-weight:850;font-size:18px}.doc-head p{color:var(--muted);margin:6px 0 0;line-height:1.5}.staff-note{margin:16px 0;padding:14px;border-radius:14px;background:var(--warn-soft)}.staff-note p{margin:5px 0 0}.uploaded-list{margin:14px 0;border-top:1px solid var(--line)}.uploaded-list>div{padding:12px 0;border-bottom:1px solid var(--line);display:flex;gap:12px;align-items:center;flex-wrap:wrap}.uploaded-list a{color:var(--blue);font-weight:700}.uploaded-list small{color:var(--muted)}.upload-row{margin-top:16px}.upload-btn{position:relative;overflow:hidden}.upload-btn input{position:absolute;inset:0;opacity:0;cursor:pointer}.payment-box{margin-top:20px}
.bottom-nav{display:none}

/* Tools */
.tool-page{padding-top:44px}.calc{margin-top:24px}.result-box{margin-top:18px;background:#eef6ff;border-radius:16px;padding:18px;min-height:58px;line-height:1.6}.tool-disclaimer{margin-top:24px;color:var(--muted);font-size:13px;line-height:1.55}.cta-inline{display:flex;justify-content:space-between;gap:18px;align-items:center;margin-top:24px;border-top:1px solid var(--line);padding-top:20px}.cta-inline p{margin:4px 0 0;color:var(--muted)}

@media(max-width:980px){
  .cards5{grid-template-columns:repeat(3,minmax(0,1fr))}
  .metric-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .review-form{grid-template-columns:1fr}
  .topbar nav{gap:3px}.topbar nav a{padding:8px 7px;font-size:13px}
}
@media(max-width:720px){
  .topbar{height:60px;padding:0 15px}.brand{font-size:21px}.topbar nav{gap:2px}.topbar nav a{padding:7px 6px;font-size:12px}.topbar nav a:nth-child(n+4):not(:last-child){display:none}
  .container{width:calc(100% - 30px);padding:24px 0}.hero{padding-top:58px;padding-bottom:40px}.hero h1{font-size:50px}.hero p{font-size:17px}.hero-actions .button{width:100%}
  .cards5,.tools-grid,.choice-grid,.form-grid,.two,.admin-home{grid-template-columns:1fr}.section-head{display:block}.section-head p{margin-top:7px}.login-band{display:block;margin-bottom:38px}.login-band .button{margin-top:18px;width:100%}
  .admin-title{align-items:flex-start}.admin-title h1{font-size:34px}.admin-title>button{white-space:nowrap}.metric-grid{gap:10px}.metric-grid>a{padding:16px;min-height:104px}.metric-grid strong{font-size:31px;margin-top:12px}
  .client-main{padding-bottom:112px}.mobile-greeting h1{font-size:36px}.case-card{padding:19px}.case-card-top{gap:12px}.case-card h2{font-size:24px}.progress-ring{width:66px;height:66px;flex-basis:66px}.case-summary{align-items:flex-start;flex-direction:column;gap:5px}.case-hero h1{font-size:31px}.doc-head{display:block}.doc-head .status-pill{margin-top:10px}.document-card{padding:17px}.uploaded-list>div{align-items:flex-start;flex-direction:column;gap:5px}.upload-row .button{width:100%;padding:14px}.payment-box{margin-bottom:16px}
  .bottom-nav{position:fixed;left:0;right:0;bottom:0;z-index:60;display:grid;grid-template-columns:repeat(3,1fr);background:rgba(255,255,255,.96);border-top:1px solid var(--line);padding:7px 8px calc(7px + env(safe-area-inset-bottom));backdrop-filter:blur(18px);-webkit-backdrop-filter:blur(18px)}.bottom-nav a{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:2px;padding:5px 3px;border-radius:12px;color:#718298;font-size:17px}.bottom-nav a span{font-size:11px;font-weight:700}.bottom-nav a.active{color:var(--blue);background:#f1f7ff}
  .cta-inline{display:block}.cta-inline .button{margin-top:14px;width:100%}
  table{min-width:760px}.filter-bar{align-items:stretch}.filter-bar select,.filter-bar button{width:100%}
}
@media(max-width:430px){
  .topbar nav a:nth-child(n+3):not(:last-child){display:none}.hero h1{font-size:44px}.metric-grid{grid-template-columns:1fr 1fr}.metric-grid span{font-size:12px}.case-card-top{display:block}.progress-ring{margin-top:18px}.admin-title{display:block}.admin-title>button{margin-top:12px;width:100%}
}

/* Workflow actions */
.stage-only{margin-top:20px;padding-top:14px;border-top:1px solid var(--line);font-size:16px}
.action-card{background:#fff;border:1px solid var(--line);box-shadow:var(--shadow);border-radius:22px;padding:24px;margin-top:18px}
.action-card h2{margin:6px 0 10px;font-size:27px;letter-spacing:-.03em}.action-card h3{margin:12px 0 6px}.action-card p{line-height:1.55;color:#42566d}
.review-actions{display:grid;gap:14px;margin-top:18px}.review-actions form{margin:0}.change-request-form{padding-top:10px;border-top:1px solid var(--line)}
.success-box,.warning-box{border-radius:15px;padding:14px 16px;margin:12px 0}.success-box{background:var(--good-soft);color:#116d40}.warning-box{background:var(--warn-soft);color:#81530d}.success-box p,.warning-box p{margin:5px 0 0;color:inherit}
.payment-prominent{margin:18px 0 6px}.payment-prominent.payment-due{border-color:#f1c16f;background:#fffaf0}.amount-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin-top:18px}.amount-grid>div{background:#f7f9fb;border-radius:14px;padding:14px}.amount-grid small{display:block;color:var(--muted);margin-bottom:4px}.amount-grid strong{font-size:20px}
.workflow-grid{margin-top:18px}

@media(max-width:720px){
  .action-card{padding:19px}.action-card h2{font-size:24px}.amount-grid{grid-template-columns:1fr}.workflow-grid{grid-template-columns:1fr}.payment-prominent{margin-top:16px}
}

/* Round 3: manual tax-return review */
.review-admin-grid{align-items:start}.review-summary-admin h3,.review-admin-grid h3{margin-top:0}.draft-file-card{display:grid;gap:10px;padding:16px;border:1px solid var(--line);border-radius:18px;margin:12px 0 18px;background:var(--soft)}.draft-file-card small{color:var(--muted)}.draft-upload-form{margin-top:16px}.info-box{padding:14px 16px;border-radius:16px;background:var(--soft);color:var(--muted);margin-top:16px}.review-summary-card{background:#fff;border:1px solid var(--line);border-radius:26px;padding:26px;margin:18px 0;box-shadow:0 12px 35px rgba(0,0,0,.045)}.review-summary-card h2{margin:4px 0 6px}.tax-result-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:20px 0}.tax-result-item{padding:18px;border-radius:18px;background:var(--soft)}.tax-result-item small{display:block;color:var(--muted);margin-bottom:6px}.tax-result-item strong{font-size:1.45rem}.summary-details{border-top:1px solid var(--line)}.summary-details>div{display:flex;justify-content:space-between;gap:20px;padding:13px 2px;border-bottom:1px solid var(--line)}.summary-details span{color:var(--muted)}.summary-details strong{text-align:right}.review-subsection{margin-top:22px}.review-subsection h3{font-size:1rem;margin-bottom:10px}.estimated-tax-box{display:flex;align-items:center;gap:12px;flex-wrap:wrap;padding:16px 18px;margin-top:20px;border-radius:18px;background:var(--soft)}.estimated-tax-box small{color:var(--muted)}.estimated-tax-box strong{font-size:1.3rem}.estimated-tax-box span{margin-left:auto;color:var(--muted)}.draft-client-card{display:flex;align-items:center;justify-content:space-between;gap:18px;padding:18px;margin-top:22px;border:1px solid var(--line);border-radius:18px}.draft-client-card div{display:grid;gap:4px}.draft-client-card small{color:var(--muted)}
@media(max-width:700px){.tax-result-grid{grid-template-columns:1fr}.summary-details>div{display:grid;gap:4px}.summary-details strong{text-align:left}.draft-client-card{align-items:stretch;flex-direction:column}.draft-client-card .button{text-align:center}.estimated-tax-box span{margin-left:0;width:100%}}

/* Round 3 client review result emphasis */
.tax-result-item{border:1px solid transparent;position:relative}
.tax-result-item strong{display:block;font-size:2rem;line-height:1.08;letter-spacing:-.035em}
.tax-result-item.tax-result-refund{background:#ecf9f1;border-color:#d4f1df}
.tax-result-item.tax-result-refund strong{color:#079455}
.tax-result-item.tax-result-due{background:#fff2f0;border-color:#ffd9d3}
.tax-result-item.tax-result-due strong{color:#c4320a}
.tax-result-item.tax-result-zero{background:var(--soft);border-color:var(--line)}
.tax-result-item.tax-result-zero strong{color:var(--ink)}
.tax-result-caption{display:block;margin-top:7px;color:var(--muted);font-size:.84rem}
@media(max-width:700px){.tax-result-item strong{font-size:1.8rem}}

.payment-instructions{margin-top:18px;padding:16px 18px;border-radius:16px;background:rgba(255,255,255,.72);border:1px solid rgba(15,23,42,.08)}
.payment-instructions strong{display:block;margin-bottom:7px}.payment-instructions p{margin:0;white-space:normal;line-height:1.65}

/* Admin Case Workspace tabs */
.case-tabs{display:flex;gap:8px;overflow-x:auto;margin:22px 0 18px;padding:5px;background:#eef3f8;border:1px solid var(--line);border-radius:18px;scrollbar-width:none}.case-tabs::-webkit-scrollbar{display:none}.case-tab{appearance:none;border:0;background:transparent;color:#53677d;padding:11px 15px;border-radius:13px;font:inherit;font-weight:800;white-space:nowrap;cursor:pointer;box-shadow:none}.case-tab:hover{background:rgba(255,255,255,.7)}.case-tab.active{background:#fff;color:var(--ink);box-shadow:0 4px 14px rgba(15,23,42,.08)}.case-tab span{margin-left:6px;padding:3px 7px;border-radius:999px;background:#e9eff6;color:#6a7c8f;font-size:11px}.case-tab.active span{background:#edf4ff;color:#0a66da}.case-tab-panel{display:none}.case-tab-panel.active{display:block}.case-overview-grid{display:grid;grid-template-columns:1.05fr .95fr;gap:18px;align-items:start}.overview-metrics{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-top:18px}.overview-metrics>div{padding:18px;border:1px solid var(--line);border-radius:17px;background:var(--soft)}.overview-metrics small{display:block;color:var(--muted);margin-bottom:7px}.overview-metrics strong{font-size:18px}.case-tab-panel>.panel,.case-tab-panel>.section{margin-top:0}.case-tab-panel .workflow-grid{margin-top:18px}
@media(max-width:800px){.case-overview-grid{grid-template-columns:1fr}.case-tabs{border-radius:14px;margin-left:-4px;margin-right:-4px}.case-tab{padding:10px 12px}.overview-metrics{grid-template-columns:1fr 1fr}}
@media(max-width:480px){.overview-metrics{grid-template-columns:1fr}}