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This situation is historic
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Chester City have been served with a winding-up order by Customs and Excise over alleged unpaid VAT.
The Conference champions were issued the petition on 16 July and officials must attend a hearing next Monday.
Chairman Stephen Vaughan said: "This situation is historic and we are having dialogue with Customs and Excise."
Meanwhile, Boston have contacted the Football League claiming Chester have not paid the final payment of striker Daryl Clare's performance-related fee.
"It wouldn't be fair to state figures but we are still owed the final part of
a substantial fee," Pilgrims chairman Jon Sotnick said.
"We have been in touch with the League but have not as yet lodged an official complaint because we have been promised the money at some point."
But Vaughan hit back, saying: "We have paid every penny that was owed to Boston, and I have had that confirmed by their chairman."