Vanarama National League South club Gosport Borough have been served with a winding-up petition from HM Revenue and Customs.
The petition is to be heard in London on November 21.
This is the second time in three months that the club has faced this action, with another petition served in July, although that was ousted in August.
The Hampshire club currently sit in fourteenth position in the National League South table.
The club are yet to comment on the petition.
