507(a)—Priorities.  (See statute for exact language—below, some examples are given.)
(i)    1—Admin claims under 503(b).
(ii)    2—unsecured  claims allowed under 502(f)—gap claims.  This covers debts arising in an involuntary case that the debtor incurs in the ordinary course of business after commencement of the case, but before the earlier of an appointment of a trustee and the order for relief.
(iii)    3—wages owed to an employee—limited to 4650.
(iv)    6—if a party put a down payment or deposit on something, and debtor doesn’t deliver, then such a party is entitled to be reimbursed up to 2100.
(v)    7—claims for debts to spouse, former spouse or kid of the debtor for alimony to, maintenance for, or support of such spouse or child, in a connection w/ a sep agreement or divorce.  This won’t apply if the claim has been assigned to another entity voluntarily, by operation of law or otherwise, or if the payment is not in the nature of alimony, maintenance or support.
(vi)    (8)—Various taxes and customs duties are 8th in list of priorities.  (Note that if a tax has priority, then the interest and penalties will also have priority (check this)).
(1)    A—income or gross receipts tax.  Under (A)(i)—needs to be for a taxable year ending on or before the date of the filing of the pet, for which a return, if required was last due, including extensions, after three years before the date of filing the pet.
(2)    B—Property Tax.  A property tax assessed before the commencement of the case and last payable w/out penalty after one year before th edate of the filing of the pet.
(3)    C—If debtor was to w/hold employee’s portion of SS tax from employee’s earlier paychecks, these claims will get priority under 507(a)(8)(C) as a tax required to be collected or w/held and for which the debtor is liable in whatever capacity.
(4)    D—If the debtor owes the portion of SS tax that he was to pay from employee’s checks, that will have priority under 507(a)(8)(D) as an employment tax.