I don't know where the sentiment comes from that the Inland Revenue have greater power with regards to debt owed by football clubs. Since 2002, they are no longer known as what was classed as a 'preferential creditor'. Instead, they have the same legal clout as an ordinary creditor, akin to those who are allegedly owed money as reported by the papers.
If the story is true, then they would be subject to the same legal process as any other creditor. And if the club "went to the wall" as is said, they'd either get the grand sum of bugger all for their troubles, or x amount of pence in the pound from a CVA.
Simply put, do your bloody homework, Gary Ralston.