Thanks Oliver but I was actually testing with a 20mb file at the time.
I have successfully done something to my php.ini, php5.ini and phpinfp.php files that is allowing me to get a little farther. I also changed my file upload limit to 75mb.
The file seems to upload for quite a while and now I get a whole new error message:
Fatal error: Allowed memory size of 78643200 bytes exhausted (tried to allocate 66905885 bytes) in /home/content/t/a/b/taboracctg/html/wordpress/wp-content/plugins/cforms/lib_email.php on line 520
Can you tell me what it's trying to do now?