Hereford United are to face a winding-up petition in the High Court of Justice in London on Monday, 7 April.
The petition was issued on Wednesday by HM Revenue and Customs over an unpaid £78,000 tax demand.
Hereford chairman David Keyte warned last week that the cash-strapped Conference Premier club needed £300,000 to see out the current season.
The Bulls reported losses of £499,000 for the year ending April 2013 at last week's annual general meeting.
Hereford evaded their last winding-up threat, over the non-payment of a £36,800 PAYE bill, in late January.
Since then, they have undertaken a string of cost-cutting measures, including the sale of midfielder Josh O'Keefe to Kidderminster Harriers.
On the pitch, Hereford have picked up three points from their last 10 games. Manager Martin Foyle and assistant Andy Porter left the club last week, with youth-team boss Peter Beadle taking temporary charge.
Hereford's financial troubles since their relegation from the Football League in May 2012 have been exacerbated by falling gates.
Average crowds at Edgar Street this season have only been half of those in League Two just five years ago.
Going into Saturday's home game with Grimsby, Hereford are four points clear of the Conference Premier relegation places.