The Daily Mail story says that lawyers for the 62-year-old, who lasted 67 days in the job, have now obtained transcripts of the recordings and have written to FA chairman Greg Clarke and chief executive Martin Glenn.
They argue that the FA did not confirm facts before firing Allardyce and that the experienced manager did not breach the terms of his employment.
When contacted by Reuters, the FA refused to comment.
(Reporting by Shrivathsa Sridhar in Bengaluru; Editing by Christian Radnedge)
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