In a report released by his lawyers, Joorabchian said: "Statements are wholly inconsistent with the real circumstances and the situation presented to us by West Ham concerning Carlos Tevez.
"West Ham have consistently provided private assurances while at the same time making contrary statements to the public.
"We can no longer allow these inconsistencies to continue unaddressed.
"Over the last six months West Ham have made repeated promises and assurances which they have not acted upon or performed.
"It is now time for these inconsistencies to be brought to an end. We see no alternative but to bring the true circumstances to the attention of a higher authority to aid a rapid conclusion to this issue."