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 is the deepest part of the Earthâs ocean and is also the lowest point on the Earthâs crust. It is estimated to be 10,971 meters (35,994 feet) deep and is located in the western Pacific Ocean.