Cardiff City will argue to FIFA that their contract for Emiliano Sala was 'null and void'.
The Bluebirds are refusing to pay the £15m transfer fee to Nantes for the striker, who was killed in a plane crash two months ago.
Nantes have reported Cardiff to FIFA, but Sky Sports say the Premier League club will contest paying the fee.
A Cardiff spokesperson said: "The club is aware of FIFA's request for a response by April 3 and is processing that accordingly. We have no further comment at this stage."