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 located in the Pacific Ocean, just east of the 14 Mariana Islands (1121' North latitude and 142 12' East longitude) near Japan.As you probably already know, it is the deepest part of the earth's oceans, and the deepest location of the earth itself.he deepest part of the Mariana Trench is the Challenger Deep, so named after the exploratory vessel HMS Challenger II; a fishing boat converted into a sea lab by Swiss scientist Jacques Piccard.