Chairman Bates believes Leeds did not break any rules
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Leeds United want their 15-point deduction to be adjudicated by the High Court rather than the Football Association, reports BBC Radio Leeds.
In August, Leeds lost an appeal over the points deduction for the start of the season after the club went into administration.
Since then Leeds have made two requests to the FA to set up an independent commission to review that decision.
But Leeds expressed reservations over the FA's impartiality over the matter.
The League One club are unhappy that the FA's director of Corporate Affairs rejected both the first and the second request.
"In effect, the same individual confirmed his own earlier decision," said a statement on the Leeds website.
"There was no independent review."
Back in the summer the chairmen of the other 71 Football League clubs voted "overwhelmingly" to sanction Leeds and then again to uphold the original punishment.
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606: DEBATE
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In both cases, the outcome was higher than a 75% majority vote.
Leeds chairman Ken Bates had insisted the League One outfit had not broken any rules.
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