Championship club Portsmouth have been issued a winding-up petition by Her Majesty's Revenue and Customs.
The petition relates to an unpaid tax bill that is reportedly worth around £1.6m.
Pompey are currently seeking new owners after parent company Convers Sport Initiatives entered administration in late November.
It appeared that they had found a potential buyer in the form of Joseph Cala. However, the Italian businessman pulled out of a deal last Friday.
Portsmouth are currently 17th in the Championship table.
