League One strugglers Southend United have been issued with a fourth winding-up petition this year by HM Revenue & Customs.
The Essex club are due in the court for the second time in three months when the petition is heard on 4 December.
Southend have been pursued for money through the courts numerous times over the past decade, with a previous petition dismissed in October.
The club declined to comment when contacted by BBC Sport.
Southend are second from bottom in the League One table, having lost 14 of their opening 17 games in the competition this season.