Sheriff officers have visited Ibrox as Rangers' dispute with the taxman continues, serving papers as part of the process of payment.
Rangers face a bill of £2.8m from Her Majesty's Revenue & Customs which they are willing to pay but the club dispute a fine that comes with it of around £1.4m. Discussions are ongoing but Rangers are refusing to comment.
The Scottish champions confirmed they were being investigated over a tax issue in April 2010.
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