Serie A side Parma are set to receive their second points deduction of the season, according to reports.
Sky Sports News says that the Italian side had until 4pm yesterday to pay £19m owed in player wages as an unpaid tax bill, and it seemed unlikely that they would be able to raise the funds.
The club were deducted one point earlier this season for a similar offence, while they terminated the contract of striker Antonio Cassano after a dispute, as they reportedly haven't paid players since July.
Parma are currently bottom of Serie A.