A winding-up petition was presented to the Court of Session by the Advocate General for Scotland on January 27 and published on Tuesday, with Her Majesty's Revenue and Customs (HMRC) giving the Edinburgh club eight days to pay.
Last year, Hearts were forced to pay a bill in the region of £500,000 to defeat a similar order, while others were served in 2009 and 2010.
A statement on the club website, www.heartsfc.co.uk read: "The club is aware of the notice placed in a newspaper today relating to an earlier petition presented to the Court of Session.
"The club is working to resolve this situation. The club is confident that the relevant matter involving HMRC will be resolved in the very near future and no action as specified in the Public Notice will take place."
Hearts' financial predicament has been highlighted by the delayed payment of player wages.
January was the first time in four months the players received their salaries on time, with Hearts avoiding unlimited sanctions from the Scottish Premier League as a result.
February's pay is due a week on Thursday.
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