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, in the southern end of the Mariana Trench (sometimes called the Marianas Trench), is the deepest spot in the ocean. Its depth is difficult to measure from the surface, but modern estimates vary by less than 1,000 feet (305 meters).