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 Challenger Deep, in the southern end of the Mariana Trench (sometimes called the Marianas Trench), is the deepest spot in the ocean. Its depth is difficult to measure from the surface, but modern estimates vary by less than 1,000 feet (305 meters).s deep as the trench is, it is not the spot closest to the center of Earth. Because the planet bulges at the equator, the radius at the poles is about 16 miles (25 km) less than the radius at the equator. So, parts of the Arctic Ocean seabed are closer to the Earth's center than the Challenger Deep.