Hearts manager John McGlynn has said the Tynecastle club will challenge the Scottish Premier League after an indefinite transfer ban was imposed over a failure to pay players.
The SPL said the ban had been implemented because Hearts "have not paid a number of bonuses and appearance payments".
It is understood some players are still awaiting bonus payments due for the Scottish Cup final win over Hibernian on May 19.
The club also faces a disciplinary hearing, with a full range of sanctions at the SPL's disposal.
Hearts said they were taking legal advice over the issue, and McGlynn explained: "We're going to challenge it. It's difficult to talk about it because we're going through lawyers.''
A statement from the SPL released earlier this week read: "Heart of Midlothian is subject to an embargo on the registration of players until such time as the SPL board is satisfied that the remuneration default no longer continues."
The rules Hearts have been cited for relate to failure to pay players and club officials and were brought in during the summer following a series of late payments by the club last season.
Information from the Press Association was used in this report