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 deepest point of the Mariana Trench is also the deepest point on Earth at around 11,000m (estimates vary).It is called the Challenger Deep and is located 340km south-west of Guam.he Mariana Trench is located in the Pacific Ocean, just east of the 14 Mariana Islands near Japan.