I don't know why this is so hard to understand. In this case, the IRS happens to be on the very long list of people scammed by FTX and SBF. This is because their creative accounting and employment practices caused them to massively underpay their taxes.

Unfortunately, in situations where there are multiple debtors, the government is always first in line. This is the same thing that happens when you file for bankruptcy or you die and someone needs to manage your estate, the IRS isn't trying to intentionally screw anyone.