ChampionshipPortsmouth have been issued with a winding-up petition by HM Revenue and Customs over an unpaid £1.6m tax bill, reports BBC Sport. The club's chief-executive David Lampitt told BBC Radio Solent on Saturday that Pompey had failed to meet their last two payments of £800,000.
Pompey are currently searching for new owners after their parent company, Convers Sport Initiatives (CSI), entered administration in November.
Italian businessman Joseph Cala pulled out of a deal to buy the club on Friday.
