In a statement the League One club says its legal advisors are 'dealing with' the petition, which is due to be heard in London on Monday.
"The liability on which the petition is based was paid in full last month," the club added on their website.
Last December the club had difficulty paying their players with the Oldham squad being paid late for three months.
Oldham finished 17th in League One last season and are currently looking for a new manager.
Former boss John Sheridan left SportsDirect.com last month to take over League Two side Notts County.
Oldham Athletic are to face a winding-up petition brought by HM Revenue and Customs.