Hearts threatened with liquidation over unpaid tax

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EDINBURGH, Scotland (AP) -- Tax authorities have threatened Hearts with liquidation if the Scottish Premier League club fails to pay an outstanding tax bill.

A public notice appeared in a Scottish newspaper on Tuesday saying HM Revenue and Customs has presented a petition warning the Edinburgh club it could face an order to be shut down unless it pays.

Hearts, which is fourth in Scotland's top division, says "the club is confident that the relevant matter ... will be resolved in the very near future."

Hearts was forced to pay a late tax bill of about 500,000 pounds ($791,000) last year to avoid a shut down order and failed to pay its players on time for four straight months, from October to January.