A court hearing has been fixed when the taxman will ask for Hartlepool United to be wound up.
HMRC issued a winding up petition for Hartlepool United Football Club Ltd over an unpaid tax bill, understood to be for £48,000, on February 1.
A hearing at the Companies Court to consider the petition has been listed for Wednesday, March 21.
It is understood the club are yet to receive papers.
If the petition is successful, the court will issue a winding up order and put an official receiver in charge of liquidation.
The companies court is a specialist court within the Business and Property Courts of the High Court of Justice.
Outlining the procedure if the petition is successful, a government website stated: “They’ll start the process of turning the company’s assets into money that can be used to pay the company’s debts.
“Other creditors can register to claim the money they’re owed.”
Administration has been an ongoing threat since the club was put up for sale in December.
The position became even more serious last month when it was reported the club had around just two weeks to find £200,000 to pay outstanding bills as well as players’ and staff wages.
Fans and the wider football community offered their support, raising money and making the last home game a sell-out to boost income for the club.
An online fundraising page started by one fan has raised almost £85,000 and will close in the next few days.
A separate bank account has been set up for the cash to be sent to, under HUFC’s name, by an independent solicitor, tasked with dealing with the situation.
On the pitch, administration would mean a 10-point deduction, putting Pools at greater risk of relegation for a second successive season after dropping out of the Football League for the first time in their history last season.
Pools faced three winding-up petitions, also by HMRC, under JPNG’s ownership which were all averted after being settled before being heard in court.