Truro City face winding-up petition by HMRC
Blue Square Bet South side Truro City are facing a winding-up petition from HM Revenue & Customs.
The petition was presented to the club on 25 August, with the club summoned to appear at the Royal Courts of Justice on 31 October.
Truro say that the action by the tax authorities is unjustified.
"Her Majesty's Revenue & Customs have taken an unduly aggressive approach to a tax liability by issuing a winding-up petition," a statement said.
The club state they approached HMRC to enquire about their tax bill.
"The background to this matter is that TCFC were chasing HMRC and only recently were advised of the amount of debt due," the statement from the club's lawyers said.
"This was as a result of HMRC failing to demand this debt over the last two years.
"TCFC has previously been in dispute with HMRC over wrongly assessed VAT and this was settled in TCFC's favour," the statement went on to say.
Truro's chairman Kevin Heaney has recently been involved in a bid to buy League Two outfit Plymouth Argyle.
"TCFC are dismayed by the actions of HMRC in bringing and advertising the petition without allowing the matter to be settled privately and understand the issuing of petitions against football clubs is a matter of HMRC policy which has been effected against a number of football clubs in recent times," the statement added.