Claimant, a former employee of Debtor Bitech Inc., filed a claim in the total amount of $11,113,738.34.  Among the amounts asserted in the claim, Claimant sought to recover $5,945,850.00 for civil penalties under Sections 226 and 1198 of the California Labor Code and the California Labor Code Private Attorneys General Act of 2004.  Claimant asserted that the portion of his claim for civil penalties was entitled to priority under 11 U.S.C. § 507(a)(8).  Debtors objected to the claim in its entirety, but Debtors sought an interim determination as to whether any portion of the claim was entitled to priority under § 507(a)(8).  The Court concluded that no portion of the claim is entitled to priority under § 507(a)(8) and sustained Debtors’ objection to the extent Debtors objected to the priority status of any portion of the claim.