Blue Square Bet South side Truro City have been served a winding up petition for the second time this season.
The club, who won the FA Vase at Wembley in 2007, have until 30 April to pay £51,000 to HM Revenue and Customs.
"At the last hearing we paid 100% of what we were asked to. HMRC indicated there would be further monies to pay," said Truro chairman Kevin Heaney.
"Our wish to delay payment was rejected and the winding-up order was issued. But the £51,000 will be paid in full."
Their first winding-up petition came in August and it was later revealed the club owed more than £100,000 in tax.