HM REVENUE & CUSTOMS has slapped League Two side Port Vale with a winding up order.
Although no details are given as to how much the club owes the taxman the players wages this month have not been paid, the BBC reports.
The taxman is not the only creditor to the struggling club, it is behind on loan repayments to the Stoke-on-trent Council having borrowed about £2m in 2006.
A statement from HMRC said: "It is only fair to those clubs and to other taxpayers who do meet their obligations that HMRC enforces payment of tax debts owed - and if need be, issues a winding up petition or seeks to appoint an administrator.
"There is little HMRC can do for a business - be it a football club or not - whose viability is dependent either on not paying the UK taxes to which they are liable, or on special treatment not available to other customers with similar tax affairs."
When a winding up petition is made the assets of the club including bank accountants are frozen. The club, if it has failed to pay the creditor that issued the winding-up, will meet with a judge at a designated date to decide its future. The judge will either allow the club more time to raise the funds or appoint administrators. If the club enters administration it will be docked 10 points.
The club entered administration in 2002 and were bought out under supporter-lead group Valiant, and in 2006 singer Robbie Williams invested £240,000 into the club.
Last week its chairman Peter Miller resigned as a director putting the club in danger of having too few directors legally required to a business.
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