Everton have lodged a formal appeal against their second points deduction for breaching the Premier League's financial rules, BBC Radio Merseyside understands.
The Toffees had a 10-point deduction reduced to six on appeal in February for the three-year period to 2021-22.
The latest appeal process must be concluded by 24 May, five days after the final Premier League game.
Sean Dyche's side sit 16th in the table, two points above the drop zone.
The Blues travel to face Chelsea in the league on Monday (kick-off 20:00 BST) aiming to distance themselves from the relegation zone.