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Cardiff City are facing their second winding up order over an unpaid debt to Her Majesty's Revenue and Customs.
The Championship club was issued the petition on 23 December over unpaid tax and will face a winding-up order in the High Court on Wednesday, 10 February.
Cardiff had a winding up order dismissed by the High Court on 16 December when the Welsh club did a deal with HMRC over an undisclosed debt.
Cardiff chairman Peter Ridsdale is expected to issue a statement shortly.
The Football League have refused to comment on whether the club are under a transfer embargo due to the apparent financial concerns around Cardiff City.
Ridsdale insisted the club was "trading as normal" in a statement on their website earlier in the week when the Bluebirds chief responded to claims the club had a reported £2.7m tax bill
Ridsdale wrote: "We are happy that Cardiff City Football Club's relationships with its creditors including HMRC are such that we will not have any financial issues that will affect the ability of the club to continue to trade as normal."
Cardiff escaped their initial winding up order last month after agreeing a payment plan with the HMRC.
The arrival of Malaysian businessman Datuk Chan Tien Ghee onto the club's board on the day they saw off their first winding up order gave hope of fresh investment.
The Bluebirds then reached a settlement over their long-standing £15m debt with former owner Sam Hammam's Langston Corporation as Cardiff fans dreamed of a brighter future with their team flying high in the Championship's play-off zone.
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