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 point in the Mariana Trench and in the oceans is Challenger Deep which is three hundred and forty kilometers off the coast of Guam. Mount Everest which is the highest point on the Earth's surface 5.49 miles is more than 1 mile shorter that the Challenger Deep (the deepest point in the ocean at 6.86 miles).