where is the "file" tab for Internet Explorer 7... I want to get out of work offline

[sjkbreck]

I'm new to windows 7 and can't find the "file" tab for internet Explorer so that I can click off of "work offline" I don't see "file" at the top where it used to be in XP

 

[danwat1234]

Press and release the alt key to make the menus visible?