The Revenue has petitioned to wind up Shelbourne FC for the third time this year over outstanding tax liabilities.

Revenue filed the winding-up petition last Wednesday and the case is scheduled to be heard in the High Court next month.

Earlier Revenue petitions were filed in March and in August this year to shut down the League of Ireland's most successful football club and recently-crowned league champions. On both those occasions, Shelbourne came to an arrangement to pay the monies due before the scheduled court hearings.

The previous Revenue petitions were against Accolade, a holding company behind Shelbourne, but the latest is against another corporate entity, Shelbourne FC, through which the club pays wages.

Ollie Byrne, chief executive and owner of Shelbourne, said that the outstanding tax would be paid in the next few days. "Don't worry about that, it will be sorted," he said.

"I will have paid nearly €1 million in taxes in a year. I will be the most up-to-date person in the history of football."

Mr Byrne said the Revenue is seeking payment of about €100,000 in "current taxes", as distinct from tax arrears.

He said that Shelbourne paid €104,000 to the Revenue last November/December in back-tax, another €300,000 earlier this year and €120,000 in October this year.

The March winding-up petition was dropped after Revenue and Shelbourne agreed a schedule of payments, but the Revenue returned to the High Court in August after Shelbourne defaulted.

"They wanted us to do it their way, which was not practical," Mr Byrne said. "You agree to get them off your back."