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.
Facts At a Glance. 1  WHAT: Record-breaking 35,787-foot (10,908-meter) solo dive to the deepest known place on Earth. 2  WHO: James Cameron and his expedition team. 3  WHERE: The Mariana Trench off the coast of Guam.  WHEN: March 26, 1  2012. WHY: To explore one of the most remote places on Earth and collect deep-sea data for scientific analysis.