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 most extreme places in the world revealed. The coldest place in the world, Vostok Station, Antarctica: Located at the center of the East Antarctic ice sheet, the Russian research station Vostok Station has been named as the coldest place on earth.