The parent company of Plymouth Argyle is facing a winding-up petition from HM Revenue & Customs over unpaid taxes.
Plymouth Argyle Football Company (Holdings) Limited has been summoned to appear in court on 12 January 2011.
No details have been disclosed on the amount of money the parent company owes to HMRC.
Two subsidiaries of the holding company were issued with winding-up petitions last month, and have been given until 9 February to clear their tax bill.
Following an appearance at the Royal Courts of Justice on 8 December, Plymouth Argyle Football Company Limited and Home Park Properties Limited were given 63 days grace by the registrar to clear their tax bill of £760,000.
The cash-strapped club has experienced a catalogue of financial difficulties over the previous 12 months, the first indication of trouble being a transfer embargo for unpaid debt in December 2009.
The club was then relegated from the Championship, and has experienced dwindling attendances during their first season back in League One, with just 4,960 fans watching their game against Dagenham & Redbridge in November.
After being issued with two winding-up petitions in October, it emerged that both playing and office staff were paid their November salaries late.
Further funds to help clear the tax bill could be raised by the sale of Argyle players during the January transfer window.
On the pitch Plymouth sit 15th in League One, just three points above the relegation places.
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