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.
In 1960, the Bathyscaphe Trieste descended to the bottom of the Mariana Trench near Guam, at 10,911 m (35,797 ft; 6.780 mi), the deepest known spot in any ocean. If Mount Everest (8,848 metres) were submerged there, its peak would be more than a mile beneath the surface.