HMRC has requested a winding-up order against Wigan Athletic over unpaid tax bills.
A hearing will be held on July 26.
This comes after the Latics were hit with a second four-point penalty over payment of wages and will start next season on minus eight points in League One.
The Latics were handed the initial deduction in May in response to two late payments in March and May, with a further four points suspended.
An independent disciplinary commission required funds equal to 125 per cent of the club’s forecast monthly wage bill to be paid into a nominated account by Wednesday, but that has not been done.
As a result, the additional sanction has been enforced.
