EVERTON have reportedly lodged an appeal against their second points deduction.
And it means the Premier League's relegation battle may not be decided until AFTER the season has concluded.
Earlier this month the Toffees were slapped with a two-point deduction for breaching the league's Profit and Sustainability rules in the 2022/23 season.
This second punishment came after the club were slapped with a ten-point deduction for PSR breaches in the 2021/22 season which was reduced to six points in February following an appeal.
The club were charged with a second breach by the Prem in January, before the league's decision to take two more points off them last week to take their total point penalties up to eight.
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A Premier League statement read: "An independent Commission has given an immediate two-point deduction to Everton FC for a breach of the Premier League’s Profitability and Sustainability Rules (PSRs) for the period ending Season 2022/23.
"Over a three-day hearing last month, the independent Commission heard evidence and arguments from the club in respect of a range of potential mitigating factors for its admitted breach of £16.6m, Including the impact of its two successive PSR charges.
"Having done so, the Commission determined the appropriate sanction to be a two-point deduction, taking effect immediately.
"The independent Commission reaffirmed the principle that any breach of the PSRs is significant and justifies, indeed requires, a sporting sanction."
However, Everton declared they would appeal the decision.
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And BBC Sport reports the Goodison Park outfit have now done exactly that by lodging an official appeal against the second points deduction.
Thus far Everton have not released an official statement confirming this.
As it stands Sean Dyche's side are two points clear of the drop zone.
However, the appeal process must be concluded by May 24.
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That means the final outcome of the table may not be determined until FIVE days after the final league game has been played.
PSR rules allow a club to make a loss of no more than £105million over a three-year period.
Everton's six-point deduction earlier in the campaign came after they breached the allowed £105m threshold by £19.5m
The extent of their breach for this second charge has now been confirmed to be £16.6m.
Everton are not the only club to be hit by PSR punishments for breaches in last season's accounts, with fellow relegation scrappers Nottingham Forest also being deducted four points.
Their punishment was down to admitting to breaching the rules after overspending by £34.5m across a three-year period.
Like Everton, Forest declared they would appeal the decision, with a date for their hearing reported by The Independent to be pencilled in for April 22.
Everton face Chelsea tonight in their next match, while Forest drew 2-2 with Wolves on Saturday.
Fortunately for the pair of them, a supercomputer believes they will both avoid the drop.
It tips Everton to finish on 39 points with Forest cutting it fine on 33 points, just two clear of Luton in 18th.
