D files bankruptcy on April 10, 2020, owing income taxes to the IRS for the years 2016, 2017, and 2018. D received no extensions of the deadline for filing her return in any of these years. Are these tax claims entitled to priority? See 507(a)(8)(A). What about the government's claim for taxes relating to 2019 and 2020? What if, prior to D's bankruptcy filing, the IRS had obtained a federal tax lien for the 2016 taxes? Is the IRS better off with the tax lien or a section 507(a) priority