Leeds have written to the FA requesting the matter of their 15-point deduction be referred to the High Court rather than FA arbitration.
The League One club, who were punished for breaching regulations on administration, do not believe they will get a fair hearing considering their recent exchanges with the governing body.
"The FA rejected that request, so the following month we wrote to the chairman - Geoff Thompson - drawing his attention to what we perceived as inconsistencies in the FA's decision and asked them to look at it again.
"The reply to the second request was rejected by the FA's director of corporate affairs. This is the same person who rejected the original request.
"In effect, the same individual confirmed his own earlier decision. There was no independent review.
"Given the approach of the FA to date, the club have severe reservations regarding its impartiality."