Whoa. Yeah, don't do that. You'll want o look at using "conditional comments" to include the css you want. Your first commenter bendewey has shown how you can target IE7 easily. There are other types of conditional comments as well which will allow you to target other versions of IE.
Here they are:
<!--[if IE]>
According to the conditional comment this is Internet Explorer
<![endif]-->
<!--[if IE 5]>
According to the conditional comment this is Internet Explorer 5
<![endif]-->
<!--[if IE 5.0]>
According to the conditional comment this is Internet Explorer 5.0
<![endif]-->
<!--[if IE 5.5]>
According to the conditional comment this is Internet Explorer 5.5
<![endif]-->
<!--[if IE 6]>
According to the conditional comment this is Internet Explorer 6
<![endif]-->
<!--[if IE 7]>
According to the conditional comment this is Internet Explorer 7
<![endif]-->
<!--[if gte IE 5]>
According to the conditional comment this is Internet Explorer 5 and up
<![endif]-->
<!--[if lt IE 6]>
According to the conditional comment this is Internet Explorer lower than 6
<![endif]-->
<!--[if lte IE 5.5]>
According to the conditional comment this is Internet Explorer lower or equal to 5.5
<![endif]-->
<!--[if gt IE 6]>
According to the conditional comment this is Internet Explorer greater than 6
<![endif]-->
If you plan on doing a lot of adjustments for different versions of IE, you might plan ahead and use the "body class" trick. It looks kind of ugly in the markup, but it's a proven technique and sometimes it beats having lots of style sheets and style tags.
Here it is:
<!--[if !IE]>--><body><!--<![endif]-->
<!--[if IE 6]><body class="ie6"><![endif]-->
<!--[if IE 7]><body class="ie7"><![endif]-->
<!--[if IE 8]><body class="ie8"><![endif]-->
And in your style sheet, you'd just reset any style you want by tacking on a class to the selector. Like this:
#some_div {
margin-top:30px;
}
.ie6 #some_div {
margin-top:40px;
}
.ie7 #some_div {
margin-top:50px;
}
Hopefully that makes sense. Either way, it's conditional comments you'll want to use instead of PHP.