Leeds United are to take the Football League to the High Court as the fight to win back their 15 points continues, reports the Yorkshire Evening Post.
United were docked 15 points for what the League perceived to be a failure to follow insolvency policy.
The penalty was upheld at a subsequent meeting of the other 71 clubs.
Chairman Ken Bates revealed in his programme notes for Saturday's game with Doncaster Rovers that the club are to serve a writ on the League.
He wrote: "Leeds United have decided to sue the Football League direct. The more our legal team have dug into the matter, the shambolic administration of both the FA and the FL makes it essential that our grievance is aired before a truly independent body, namely the High Court.
"If the writ hasn't been issued and served by the time you read this, it will be done early next week, and we will be seeing an urgent and early hearing.
"It is a tenet of English law that justice must not only be done, it must be seen to be done. Clearly that is not the case."