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.
At nearly seven miles below the water's surface, the Mariana Trench is the deepest spot in Earth's oceans. And the site north of Guam is where director and explorer James Cameron recently fulfilled a longtime goal of reaching the bottom in a manned craft.