Poland's tax office on Monday froze the bank accounts of the Polish Football Association (PZPN) due to unpaid taxes.
The move comes just three days before the PZPN are due to elect a new head to avoid sanctions from world body Fifa and the potential loss of the country's right to co-host Euro 2012 with Ukraine.
Tax office spokeswoman Agniszka Zukowska told TVN24 news channel the tax office had frozen nearly 10 million zlotys ($3.22 million) to secure PZPN's tax liabilities.
"At the moment the decision is being carried out. The ruling is final and the necessary funds have been blocked," she said.
The PZPN will hold an election on Thursday to replace incumbent head Michal Listkiewicz.
The four candidates to head the association are secretary-general Zbigniew Krecina, former Juventus and Polish national team star Zbigniew Boniek, another former player Grzegorz Lato and former senator Tomasz Jagodzinski.
Krecina, the favourite to replace Listkiewicz, was charged with mismanagement of funds by the prosecutor's office last Wednesday.
Poland's sports minister on Monday said he did not back any particular candidate.
"I do not have any favourite candidates in the race, I would back anyone who is clean and wants the PZPN to be professionally managed," Miroslaw Drzewiecki told reporters.
The PZPN management board was suspended by Poland's arbitration tribunal at the request of Warsaw's sports ministry in an anti-corruption drive, triggering the row with Fifa.
Fifa, whose rules forbid government interference in FA matters, had warned the Polish government that it was facing the possible suspension of its national soccer team.
The dispute was resolved when the government reinstated the association. The agreement to hold PZPN elections was part of that deal.Reuse content