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 Mariana Trench or Marianas Trench is the deepest part of the world's oceans. It is located in the western Pacific Ocean, an average of 200 kilometres to the east of the Mariana Islands, in the Western Pacific East of Philippines. It is a crescent-shaped scar in the Earth's crust, and measures about 2,550 km long and 69 km wide on average. It reaches a maximum-known depth of 10,994 metres at a small slot-shaped valley in its floor known as the Challenger Deep, at its southern end, although so