I gave money to a car dealership in 2016. since then, the state imposed a levy on the business for back taxes (incurred 2005). The business has cash that is due me (from car sales). But accounts are locked up by lean/levy. will the accounts get released (so i can get my cash) if he files for Chapter 13 bankruptcy or will the state get it's back taxes first (from the monies in those accounts).
Unless you have a lien on the cars that are sold, called a floor plan financing, you are behind the taxes and the taxes will be paid as a priority claim.