Oldham have branded reports that the club had to pay a £10,000 tax bill to avoid closure as false and incorrect.
According to the Oldham Evening Chronicle, the Roughyeds were saved from being wound up in the High Court by paying the tax debit.
But the club denies the reports as being “totally wrong”.
“Nobody was in touch with the club to check facts before the story was printed,” Oldham said in a statement.
“The truth is that the club owed HMRC just under £2,400 in December as a result of a short term cash flow issue.
“This debt was paid in January and the matter was formally dismissed yesterday in accordance with HMRC procedures. There were no debts left over from any previous hearing or Petitions, nor had any time been given to pay as the club’s affairs were up to date.
“We are disappointed that we have had to respond to this matter but we want fans to know the facts so we can concentrate on moving forward as we embrace the on-field challenges we face following our promotion to the Championship.”