Barnsley's League One rivals Reading served winding-up petition by HMRC over unpaid taxes
The Royals have been served the petition over unpaid taxes.
It is the second time in four months Reading have been threatened with liquidation due to unresolved debts.
In total, it is the fifth winding-up petition the club have received.
Petitions can be resolved when a debt is paid or through the arrangement of a payment plan with HMRC.
However, if a resolution cannot be reached, businesses can go into administration.
Reading’s ownership has been the subject of intense controversy and there was a recent protest against owner Dai Yongge.
Former Newcastle United owner Mike Ashley has been linked with a bid for the club, although the club is currently still in the hands of Yongge.
On the pitch, Reading have struggled since suffering relegation to League One.
Ex-Southampton boss Ruben Selles has overseen a dismal start to the season and the Royals currently sit rock-bottom of the third tier.
In August, they were hit with a one-point deduction for breaching EFL regulations.