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 part of the ocean is called the Challenger Deep and is located beneath the western Pacific Ocean in the southern end of the Mariana Trench, which runs several hundred kilometers southwest of the U.S. territorial island of Guam.