In April Massa signalled his intention to take legal action against the results of the 2008 F1 world championship, which he lost out to McLaren's Lewis Hamilton by a single point.
Massa acted on information from former F1 supremo Bernie Ecclestone, who suggested that knowledge of the controversial 2008 Singapore GP 'crashgate' was available early enough for action to be taken before the result of the championship was made final.
In March Ecclestone was quoted in an interview by F1-insider saying the result of the Singapore race, in which Nelson Piquet Jr deliberately crashed to helped Renault team-mate Fernando Alonso win, could have been thrown out, which would have swung the title race in favour of the Ferrari driver.
Instead, the controversy was only formally investigated the following year, meaning it was too late to go back and amend the race or championship result.
After assembling a legal team Massa has now sent a so-called Letter Before Claim to the FIA and FOM, which sets out the details of the case the Brazilian intends to pursue in court.
According to the document, which Autosport has had access to, Massa's defence alleges that the Brazilian was "the victim of a conspiracy", with the FIA and FOM deliberately failing to take action even after becoming aware of the case.
The letter, addressing F1 CEO Stefano Domenicali and FIA president Mohammed Ben Sulayem, alleges that the two bodies' "motive to avoid a scandal" has cost the now 42-year-old Brazilian tens of millions of euros in lost earnings and bonuses.
Source: Autosport