The United board, led by chairman Stephen Thompson, met on Wednesday, with the fifth-round cup clash on the agenda after Rangers announced supporters should not attend their first match away to Clydesdale Bank Premier League opposition since they were relaunched as a new company and denied entry to the SPL.
A statement from United read: "It is with huge disappointment that we read both the content and tone of the statement from Rangers, stating that they will not be taking any tickets for our Scottish Cup tie in February and urging their supporters not to attend.
"However, we do not intend to enter into a war of words with Rangers or to dignify their position by responding in kind.
"We have noted their decision not to take any tickets for this cup tie and will now act accordingly in arranging the match.
"The statement from the Rangers makes it clear that their fans should not attend. We have therefore raised a number of related matters with the Scottish FA and will be making no further public statement until their advice has been received."
Rangers' announcement brings into question whether they will be entitled to share in the revenue generated by the fixture, with the matter up for discussion at a meeting of the SFA board on Thursday.