Hearts have warned fans the club might not survive until the end of the month after being hit with a winding-up order over a tax bill of almost £450,000.
The Clydesdale Bank Premier League club issued a plea for "emergency backing" after confirming action by Her Majesty's Revenue and Customs at the Court of Session in Edinburgh.
Hearts said they were attempting to negotiate a payment plan with the tax authority over the matter, which is unrelated to a £1.75million HMRC bill the club are challenging at a tax tribunal.
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