HMRC has requested a winding-up order against Wigan Athletic over unpaid tax bills.
A hearing will be held on July 26.
The situation for the Latics has worsened as they have been hit with another four-point penalty due to issues with payment of wages. As a result, they will begin the upcoming season in League One with a negative eight point balance. The club had already received a four-point deduction earlier in May for late payments made in March and May, with an additional four points being suspended at the time.
The club has failed to comply with the requirement of the independent disciplinary commission to deposit funds equivalent to 125% of their projected monthly wage bill into a designated account by Wednesday. Consequently, they have incurred an additional penalty.