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 known submarine trench, and the deepest location in the Earth's crust itself. It is located in the floor of the western North Pacific Ocean, to the east and south of the Mariana Islands at 11Â°21â²N 142Â°12â²E, near Guam.Submarine trench in the floor of the western North Pacific Ocean. It is the deepest known depression on the surface of the Earth, with a maximum depth of 36,201 ft (11,034 m).951 Deepest Ocean Point Found The British ship Challenger II bounces sound waves off the ocean bottom and locates what appears to be the sea's deepest point. Nearly seven miles down, it is subsequently named the Challenger Deep.