Majority shareholder Gavin Masterton has promised to make an announcement on Dunfermline's future on Tuesday. He has already confirmed that administration was an option in a bid to avert liquidation following a winding-up order on behalf of Her Majesty's Revenue and Customs for a £134,000 tax bill. Tuesday is D-day for the club and Masterton, who was at East End Park on Monday after returning from a spell in Switzerland, said: "We are still having discussions with a variety of people and the announcement will be made tomorrow. I've been a fan for 65 years so there is probably no bigger fan than myself. We are working hard at it and it will all be announced tomorrow."Control of the club was handed back to Masterton after a steering group set up to guide the club through the crisis ran out of options following failure to negotiate a viable long-term solution with supporters. Masterton and his family's company are owed most of the club's £8.5million debt but the immediate cash-flow crisis is threatening to close them down. Players and staff were only paid a portion of their wages last month with more money due later this week, while there are believed to be other trade creditors.Going into voluntary administration could allow Dunfermline to keep playing but they would face unspecified sanctions from the SFL. 25 points were deducted from Dundee's total when they went into administration in October 2010; while Livingston and Gretna were both demoted to the Third Division in a summer decision, the latter subsequently going out of business. With Masterton controlling most of the debt, he would have the final say on any creditors agreement.The prospect of liquidation remains, though, given HMRC have a winding-up order in place and Dunfermline could have to reform as a new company before applying to join the SFL and transfer the existing club's SFA membership. Dunfermline are due to host Falkirk on Wednesday, but it remains to be seen if the game will go ahead.