Fabio Capello is under investigation by a Turin prosecutor for tax evasion, according to reports in Italy.
'Il Giornale' cites a legal source as saying an investigation was opened some months ago, which acquired documents from the England manager in June 2007.
It is believed prosecutors are focusing on income from foreign sources, in particular sponsorship, while the 61-year-old was coach of Roma.
The prosecutor of Turin has conducted a long-running probe into the finances of Juventus, whom Capello managed between 2004 and 2006, as part of the investigation of club directors Luciano Moggi, Antonio Giraudo and Roberto Bettega.
An FA statement said: "Fabio Capello has assured us his tax payments are in order."