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.
Deepest Part of the Ocean The Challenger Deep in the Mariana Trench is the deepest known location in Earth's oceans.ap showing the geographic location of the Mariana Trench in the Pacific Ocean. Image from the CIA Factbook. Map showing the location of the Challenger Deep on the southern end of the Mariana Trench, south of Guam. NOAA image modified by Kmusser and used here under a GNU Free Document License.