Error: element "form" not allowed here. Need some assistance!

I am getting the error message below when validating this page http://www.ndose.com/index.html

a.. Line 22, column 56: 
  <p><form action="../cgi-bin/mail/mail.cgi" method="post">
                                                          ^Error: element "form" not allowed here; possible cause is an inline element containing a block-level element 

I looked at it over and over and cannot understand the problem.