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.
Confidence votes 663. 10,916 meters (35,813 ft), which is about as deep as it's possible to get without burrowing into the sea floor. The dive took place in 1960. Two men descended into the deepest place on Earth, the Mariana Trench in the southeast Pacific Ocean, in a specialized research submarine named the Trieste. No one's been back since.