The petition is the second such action this year against the club
Stirling Albion Football Club has been told it has eight days to settle an outstanding tax debt or the Second Division side will be wound up.
HM Revenue and Customs has launched court action to recoup a reported £48,000 from the club.
The action follows a similar petition launched by HMRC against the club for £41,000 in May this year.
However, that action was halted after club owner Peter McKenzie agreed to settle the debt.
The development comes as fans of the team vie to take over ownership of the club.
The BuyStirlingAlbion campaign is in the process of trying to secure enough cash to buy the club from Mr McKenzie.
It wants fans to purchase a £40 stake in the Stirling Albion Supporters Trust, which hopes to use the money raised to become the club's sole shareholder.
Stirling Albion Football Club, nicknamed the Binos, was founded in 1945.
The club are enjoying a good season and currently sit five points clear at the top of Division Two.