Reuters reports that the Friday filing came just days before a hearing on whether Yukos' bankruptcy case can proceed in the US.

The company, which made a surprise bankruptcy filing in Houston in mid-December, said it had also filed a motion asking the court to send its tax dispute with the Russian government to an international arbitrator.

Yukos had sought bankruptcy protection in a failed attempt to halt the sale of its Yuganskneftegas oil production unit by Russian authorities seeking to recoup part of a disputed US$27.5 billion tax bill.

Russian authorities sold Yugansk in December for US$9.4 billion to the previously unknown Baikal Finance Group, itself subsequently bought by government-controlled oil company Rosneft.

Yukos, which has many US shareholders, said in its statement that it was suing Baikal, Rosneft, Russian gas monopoly Gazprom and former Gazprom unit Gazpromneft for their role in the sale of Yugansk.

Bankruptcy Judge Letitia Clark has scheduled a two-day hearing starting Wednesday to hear arguments on whether the US court is the proper forum for the case.

Yukos has asked the court to set May 1 as the deadline date for filing claims against the company. Yukos’ bankruptcy filing listed total assets of US$12.3 billion and liabilities of US$30.1 billion, including the tax charges.