Manchester City is likely to hand a full six-week suspension and 1.5 million pound fine to Carlos Tevez even if it is proved that he did not directly refuse to play against Bayern Munich.
City believes Tevez's refusal to continue to warm up in preparation to come on is enough to warrant the punishment.
The club has taken legal advice and is trying to present a watertight case to the PFA to show Tevez deserves more than the two-week suspension and 500,000-pound fine he has been given, The Sun reports.
City is ready to cite Tevez's post-match Sky interview in which he said: "I did not feel right to play so I did not."
That interview contradicted his statement the following day in which he claimed he did not refuse to play.
Boss Roberto Mancini wants him on the transfer list and will only allow him to train with the reserves in the afternoon.