
Kerry Katona has been declared bankrupt at the High Court after failing to pay her tax bill.
At a hearing last month, the mum-of-four was given until today to find the money.
But Kerry, 27, still had £82,000 outstanding from a total £417,000.
Luke Harris, representing Kerry, insisted funds were available but cheques had not been cleared.
But the registrar said he was 'not in a position to assist further'.