Statute of Limitations and Liens. Liens must be filed within five years of the assessment date for both tax and other agency debts. If the debt is the result of a commissioner filed return (CFR), the five year period for filing a lien begins the date the CFR was assessed.
watch this video on the App. The Marianas Trench is where the ocean floor disappears into the center of the earth and is known as the deepest place on earth.
The Mariana Trench is the deepest part of the world's oceans, and the lowest elevation of the surface of the Earth's crust. It is located in the western Pacific Ocean to the e â¦ ast of the Mariana Islands, near Japan.It reaches a maximum known depth of about 11.03 kilometres (6.85 mi).he deepest area in â¦ the ocean is called the Mariana Trench, and is 11,033 m deep (36,198 ft). Here is a link to the 30 deepest points in the ocean: http://en.wikipedia.org/wiki/List_of_deepest_ocean_trenches.