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This is with regard to the unpaid police bill for policing matches at the JJB Stadium.
Mr Whelan is disgusted with the amount that the Latics are being charged compared to other clubs of a similar stature.
He told the Sunday Pink: "A message from Superintendent Mason was left on the Chief Executive's telephone informing us what GMP are planning to do tomorrow.
"I have told the Police I am prepared to go to court to settle this matter but the Police don't want to.
"All I simply want is for us to have a level playing field and to see us fairly treated.
"What is this - a police state? I thought we were fighting a war in Iraq trying to establish democracy. Why is it those same principles do not apply to Wigan?
"Our policing bill for the recent home game against Leeds was £43,995. Preston's was £7,700. How can that be right?"
"I would like to let the matter go to court. If I am wrong, I will pay. If Peter Mason is wrong, he loses faith.
"I can't see what is wrong with that. Unfortunately, the offer has been rejected completely."
"Everyone can see what is happening in this town. We are closer to the Premiership than we have ever been. Promotion would be absolutely fantastic and we certainly shouldn't have to be spending time worrying about issues like this.
"If next Saturday's game against Millwall is going to be the last at this stadium, it would be very sad and a damning indictment on the state of football in this country."
While manager Paul Jewell commented: "We are paying more than anyone else and that seems grossly unfair to me."
A website has been set up to help the Latics fight this issue. You can access the site by clicking here.
While wiganer.net has set up an online petition for fans of all clubs to sign and show their support for the club in this issue. You can view and sign the petition by clicking here.