The Rumour Mill: Wednesday's football news and gossip In today's Rumour Mill: HMRC grant Hearts a stay of execution to December; Craig Levein to sue the SFA over Scotland sacking; Charles Green says Hearts" turmoil could fast-track Rangers back to the top plus the rest of the day's Scottish football news and gossip. Hearts granted stay of execution in bid to stave off liquidation fears Hearts were last night given breathing space in their bid to pay off a £450,000 tax debt, thus ensuring that their match with St Mirren this weekend will not be the last in the club's history. Some of the club's higher earners have agreed to defer their November wages, due to be paid this Friday, so that Hearts could strike a deal with Her Najesty's Revenue and Customs (HMRC) to make staggered payments of the unpaid £450,000 - comprising unpaid PAYE, National Insurance and VAT. The Tynecastle club have until December 2 to settle their bill and been warned that they must pay the tax due on November and December's wages on time. Director Sergejus Fedotovas last week outlined a £2 million funding gap needing closed in order for the club to see out the season. However, the Gorgie side are still fighting an additional £1.75 million tax bill which, if enforced, could seriously jeopardise the club's future. Stewart Regan confirms Craig Levein is suing the SFA Former Scotland manager Craig Levein has begun the formal process of suing the SFA, Stewart Regan revealed last night. Scottish football's governing body were criticised over the length of time it took to reach the decision to relieve Levein of his responsibilities, but had intended to honour the former Hearts and Dundee United manager's contract in full, in a move which would have seen Levein receive £700,000 over a 20-month period. However, it is understood that the manager wants a one-off payment to leave the employ of the SFA. Levein, who recorded a 25 per cent win rate in competitive matches in charge of the national side, said last week that he was unhappy with the process that saw him relieved of his duties, and added that he was taking legal advice. Regan also confirmed that talks to identify Levein's replacement have already begun in Luxembourg, with four of the seven-man SFA board included in the Scotland party. Hearts issues could fast-track Rangers back to top, says Charles Green Charles Green believes the loss of a second major club from the SPL could force a restructuring of the Scottish game, and argued that Rangers could be fast-tracked to a redesigned top flight if plans for league reconstruction come to fruition. Speaking on TalkSport radio, Green said: "Scottish football effectively is Rangers and Celtic. I mean, there are many other clubs but everyone has to acknowledge that that's a fact. Scottish football needs Rangers back at the top and Rangers being a vital part of European football. That's where we're trying to get them. Green added: "We're focused on winning the Third Division and getting promotion. What Ally [McCoist] has to do is play in the league he's in. Whether there is restructuring or things we can't control, we just get on with it. If you keep winning games, you end up at the top. What the top will be called in three years, who knows? The SFL are meeting today, and are widely expected to unveil a plan for restructuring Scottish football which would see a three-tier system replacing the current set-up, with a 16-team top flight, a 10-team First Division and an 18-team Second Division which would include reserve sides from Celtic and Rangers amongst the proposals. It is unlikely, however, that any changes would take place before the 2014-15 season at the earliest. Daily Mail Hibs issue statement over stadium announcer's sacking Hibernian have responded to supporter concerns over the sacking of stadium announcer Willie Docherty, claiming that the action was taken because "the individual chose to wilfully disregard specific instructions given in the pre-match briefing which itself was consistent with guidance given during the week in the run-up to the match at Easter Road Stadium on Sunday, which was broadcast live on television." The club also stressed that "speculation that the action had been taken as a song played may have offended supporters of another club is not correct." Supporters" internet forums had been rife with suggestions that Mr Docherty was relieved of his duties for playing a clip of The Beatles" song "Taxman" in light of city rivals Hearts experiencing financial difficulties. According to the club, the "individual concerned has admitted that he deliberately breached the terms of the instructions the Club had given. The Club was left with no option but to take the course of action it did. Mr Docherty had received support from supporters of both Hibs and Hearts, who viewed the incident as typical of the "banter" existing between the two clubs. (various) Football news in brief Alex McLeish believes Billy Stark should be viewed as a "credible candidate" for the position of Scotland manager. Stark was brought into the international set-up by McLeish during his tenure, but the former Rangers and Aston Villa manager is still backing Gordon Strachan for the vacant position. Ross County manager Derek Adams has voiced his opposition to league restructuring. Adams believes the plan is flawed by insufficient quality of teams below the SPL. Livingston manager John Hughes has been appointed the new manager of Hartlepool. Former Falkirk and Hibs boss Hughes has replaced fellow Scot Neale Cooper at the League One side after just nine months in charge at Almondvale. The match programme for tonight's match between Luxembourg and Scotland has been produced by two Tartan Army members. The pair approached the Luxembourg FA with the offer of creating an official match programme, as Scotland's hosts don't normally issue match day magazines. Proceeds from the sale of the magazines will go to the Tartan Army Sunshine appeal.