Hearts will be called before a tax tribunal next month to answer claims that they owe Her Majesty's Revenue and Customs £1.75m in unpaid taxes.
The bill is in relation to arrangements made for players that were loaned to the Tynecastle side from FBK Kaunas, a Lithuanian club sponsored by Hearts owner Vladimir Romanov.
The club indicated the likelihood of facing the case in a brochure, which will be issued to supporters ahead of today's match with Ross County, that outlines details of the £1.79m Hearts hope to raise through a share issue.
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