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.
Unexpected Life Found In The Ocean's Deepest Trench. The Mariana Trench cuts a 1,500-mile incision in the bottom of the Pacific Ocean near the island of Guam. That's where an international team of scientists has just spent over a month sending probes down to the deepest place on Earth. The scientists were stunned by the amount of life they found there, including a fish species inhabiting the deepest depths. The bottom of the trench lies 7 miles below the ocean's surface. It's a place of perpetual darkness and freezing cold. To explore it, scientists aboard the research vessel Falkor dropped landers over the side. Each one is about the size of a large refrigerator and bristles with instruments and cameras.