The Football Association is challenging FIFA's punishment for allegedly mismanaging the registration of players aged under 18, according to ESPN FC's James Olley. The punishment relates to Chelsea's transfer ban.
The appeal will be heard by the Court of Arbitration for Sport on June 26.
Chelsea received a fine and two-window transfer ban in February 2019 for repeatedly falling foul of FIFA's rules regarding the signing of minors. The club's fine and ban were both halved following an appeal.
The FA was also sanctioned because player registrations are handled by the association. English football's governing body is now prepared to challenge FIFA's fine of 350,000 Swiss francs ($360,000) in court.
"The FA has cooperated fully with FIFA's investigation. As this is an ongoing legal process, it would not be appropriate to comment further at this time," an FA spokesperson told Olley.
FIFA bars the signing of players under 18 years old unless they live within 100 kilometers of the buying club. If a player lives further away, their parents must move to the country in question for non-footballing reasons.
One notable transaction believed to be in breach of FIFA's laws was Chelsea's 2013 signing of Bertrand Traore, who is now a regular for Lyon and Burkina Faso. French investigative journal Mediapart claimed the attacker made 25 appearances for some of Chelsea's youth sides before he was registered by the FA in January 2014, according to BBC Sport.
Chelsea also admitted to paying Traore's mother and the club she chaired a total of £168,000 for the right of first refusal on the player. That agreement apparently lasted four-and-a-half years, passing FIFA's three-year limit on restrictions for under-18 players.
Both the FA and Chelsea have argued that FIFA's unclear guidelines led to their inadvertent breaking of transfer rules, sources told Olley.