The US Internal Revenue Service (IRS) filed 45 claims worth $44 billion against bankrupt FTX and its subsidiaries on April 27th and 28th, Kroll's website shows, which is FTX's claims agent.
The largest of the claims includes a $20.4 billion and a $7.9 billion claim against Alameda Research LLC. The IRS filed the claims under "administrative priority", which could allow the its claims to take precedence over the claims of other creditors in a bankruptcy case.
Last month, FTX's attorney said on a hearing that FTX had recovered $7.3 billion assets.

