The U.S. Internal Revenue Service (IRS) has filed a claim worth nearly $44 billion against the assets of crypto exchange FTX and its affiliated entities. According to the April 27 and 28 bankruptcy filings, the IRS filed 45 claims against FTX, targeting entities such as West Realm Shires (the legal entity of FTX US), Ledger Holdings (the parent company of LedgerX and LedgerPrime), and Blockfolio. Among the largest claims are claims of $20.4 billion and $7.9 billion against Alameda Research LLC, and two claims against Alameda Research Holdings Inc. totaling $9.5 billion. The filings are filed under an "administrative priority" classification, which may give the IRS filing priority over those of other creditors in the bankruptcy case. The bankruptcy filing details a $20.4 billion claim against Alameda Research LLC, which includes about $20 billion in partnership taxes and the remaining millions in withholding and payroll taxes. FTX's bankruptcy lawyers said they identified more than $5 billion in various assets at the January 2023 hearing. FTX said in its original bankruptcy filing that its total assets were estimated at between $1 billion and $10 billion. But those numbers have changed over the past few months as FTX management has found additional funding.