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 ocean in the world is the Pacific Ocean with an average depth of 13,740 feet. The deepest point in the Pacific Ocean is the Mariana Trench at 36,200 feet.