Britain's tax department has lodged a winding-up petition against League One's Wigan Athletic after the club's owners failed to settle a tax bill, with a hearing scheduled for 26 July, the BBC reported on Monday.
Separately, the English Football League (EFL) has placed a transfer embargo on the club for failing to comply with tax payment rules.
The club, who were relegated from the second tier Championship, were already handed an eight-point deduction for next season when they will be in League One.
The club failed to pay wages on time on several separate occasions during the season that just concluded.
EFL rules state that clubs will have a transfer embargo placed if they either fail to pay due tax and/or National Insurance on staff wages or fail to report any late payments to the EFL.
Earlier this month Wigan said that a deal had been agreed in principle for the sale of the club to a prospective new buyer, without disclosing further details.