Lawyers for world football's governing body allege that Blatter, along with former secretary general Jerome Valcke and former deputy secretary general Markus Kattner, made "a coordinated effort" to "enrich themselves" between 2011 and 2015.
"The evidence appears to reveal a coordinated effort by three former top officials of FIFA to enrich themselves through annual salary increases, World Cup bonuses and other incentives totaling more than CHF 79 million -- in just the last five years," Bill Burck, a partner with Quinn Emanuel, said in a statement.
FIFA says findings by its lawyers raise "serious questions about the way a series of problematic contract amendments in favor" of the trio were approved.
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