SF OPS Ltd, which has a registered address at Dunnock Road in Dunfermline, has Neville Taylor listed as sole director.
Earlier this month the 57-year-old was banned from being a company director for nine years for his part in a scheme in which £7.6 million went missing.
And on January 7, a petition was presented at Dunfermline Sheriff Court on behalf of HMRC asking the court to order that SF OPS Ltd be wound up and liquidators appointed.
All parties claiming an interest must contact the court by February 7.