Rangers are fighting the Scottish Professional Football League's (SPFL) attempts to recover the fine, which was handed down over the old club's failure to disclose many untaxed payments to players throughout the first decade of this century.
The club announced they had lost an appeal with a Scottish Football Association (SFA) judicial panel and would take the matter to arbitration, but Press Association Sport understands that their fight did not get past a preliminary hearing.
The defeat could add to the financial problems at Ibrox as the SPFL is prepared to withhold prize money and broadcast income payments to the club, who had previously admitted they were set to run out of money before the end of January.