The United board, led by chairman Stephen Thompson met yesterday, with the fifth-round cup clash – which will be live on Sky Sports with a £200,000 TV pot normally split between the clubs involved – on the agenda after the Ibrox club said supporters should not attend as they Glasgow outfit were denied entry into the top flight.
A United statement read: "It is with huge disappointment that we read both the content and tone of the statement from Rangers, stating that they will not be taking any tickets for our Scottish Cup tie on February 2 and urging their supporters not to attend.
"However, we do not intend to enter into a war of words with Rangers or to dignify their position by responding in kind.
"We have noted their decision not to take any tickets for this cup-tie and will now act accordingly in arranging the match.
"The statement from Rangers makes it clear that their fans should not attend.
"We have therefore raised a number of related matters with the SFA and will be making no further public statement until their advice has been received."
The announcement from Rangers brings into question whether they will be entitled to a share in the revenue generated by the fixture, with the matter up for discussion at a meeting of the SFA Board.
Meanwhile, Elgin chairman Graham Tatters has been charged by the SFA after his club's Irn-Bru Third Division game against Rangers was postponed last month as too many tickets were sold.
Tatters has until Wednesday, December 12, to respond.