In both Chapter 11 (FTX) and Chapter 13 cases, priority tax debts are generally paid before other unsecured debts, meaning the IRS gets priority in these cases.

In both Chapter 11 (FTX) and Chapter 13 cases, priority tax debts are generally paid before other unsecured debts, meaning the IRS gets priority in these cases. However, secured creditors may still have priority over the IRS for specific assets. I'm going to guess that the IRS is going to take the lion's share of assets.