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 in the ocean is, not surprisingly, in the Mariana Trench. It is called the Challenger Deep, after the British ship Challenger II, which discovered this point in 1951 while surveying. The Challenger Deep lies along the southern end of the Mariana Trench near the Mariana Islands.Various measurements have been taken of the ocean's depth at the Challenger Deep, but it is usually described as about 11,000 meters deep, or close to 7 miles beneath the ocean's surface.he Mariana Trench is so deep because it is an area where two of the Earth's plates converge and one (the Pacific plate) is subducted, or dives underneath, the other (the Philippine plate). During this slow process, the Philippine plate also gets pulled down.