Schedule E requires the Debtor to list all debts which will be paid as a priority claim in the case. A priority claim is a claim that will be paid by the bankruptcy trustee ahead of other claims. Priority claims are not relevant in Chapter 7 cases with no assets. In Chapter 13 cases, the regular stream of payments provided by the Debtor under the Chapter 13 Plan provides funding, or "assets," which require a determination by the Trustee as to each debt's legal priority in the case. A "priority" tax claim in a Chapter 7 and Chapter 13 case must be paid ahead of general unsecured creditors. It is important for the Debtor and creditors to monitor the filing of the Proof of Claim forms by creditors in asset Ch 7 and in Chapter 13 cases. Sometimes, a creditor will file a claim and designate that the claim is a "priority" claim instead of a secured or general unsecured claim. In that instance, the debtor must file an objection to the claim and ask the Court to assign the appropriate status ( priority, secured or general unsecured).