Sheffield Wednesday will “imminently” be served with a winding-up petition over money owed to HMRC.
After an investigation alongside the Sheffield Star, BBC Radio Sheffield understands the Championship club owe £1m.
A winding-up petition would increase the pressure on the club’s owner Dejphon Chansiri to sell.
They are already under six separate EFL embargoes after failing to pay wages on time in five of the past seven months.