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 Challenger Deep is the deepest known point in the Earth 's seabed hydrosphere, with a depth of 10,898 to 10,916 m (35,755 to 35,814 ft) by direct measurement from submersibles, and slightly more by sonar bathymetry (see below).t is in the Pacific Ocean, at the southern end of the Mariana Trench near the Mariana Islands group. The Challenger Deep is a relatively small slot-shaped depression in the bottom of a considerably larger crescent-shaped oceanic trench, which itself is an unusually deep feature in the ocean floor.