"My team have earned the right to be playing at this level and they, I and the board have already been punished by way of the 10-point deduction and two transfer embargoes, " added Widdrington.
The competition is also a chance for the club to start on a level footing after a nine-point deduction in the Championship at the start of the season with Eaton claiming it has given Keighley a real focus heading into the second half of the season.
But a run of poor form, combined with the 10-point deduction incurred for falling into administration, means Celtic are now 21 points clear and certainties for the title.
At long last, the IRS has recognized that at this point, the amount of time spent gathering information to support the home office deduction likely far outweighs the resulting tax benefit.