Hello,
Log in as a System Administrator, go to the gear at the top 3rd from left, then Security on the left side. The first tab is for IDS Blocks.
Oh my bad, I missed on your comment mentioning SM16. SmarterMail 16 does not allow configuration of this value via the web interface. I believe these values are adjusted at the root of your IIS site for SmarterMail, web.config should have these values.
SmarterMail 17 does allow configuration of the webmail IDS blocks.
Matt Petty
Senior Software Developer
SmarterTools Inc.
www.smartertools.com