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.
62 Miles Beneath the Sea! The deepest ocean on Earth is the Pacific Ocean's Marianas Trench, which reaches a depth of 6.8 miles awesomely trumped by the depth of the ocean on the Jupiter's moon, Europa, which some measurements put at 62 miles.