United are in consultation with the Scottish Football Association and have declined to "enter into a war of words with Rangers or to dignify their position by responding in kind" after the Glasgow club announced they will not accept their ticket allocation for Tannadice.
Rangers' position has prompted United to request that they retain all revenue from the match and that the usual equal split of gate money not apply.
Rangers supporters will be able to watch the fixture - the first away match to Clydesdale Bank Premier League opposition since they were relaunched as a new company and denied entry to the SPL - from afar after the SFA announced Sky Sports will screen the fixture on February 2.
Whether Rangers generate revenue from the fixture remains to be determined.
The SFA board meet tomorrow, with the issue up for discussion, but cup competition rules are in place and only an amendment could prevent Rangers from benefiting financially from the match.
Under "alterations and additions to rules", rule 47 (a) states: "The board shall have the power to temporarily suspend, amend or add to these rules as circumstances may dictate from time to time, as it deems appropriate in its reasonable discretion, to facilitate the smooth running of the competition, or in order to ensure that the Scottish FA is capable of meeting the commitments put upon it under the terms of its television and sponsorship contracts."
These amendments may only be made at the SFA annual general meeting, though, and the 2012 AGM was held in June, when Rangers' situation was the main subject for discussion.
Following Monday's draw, Rangers supporters' groups immediately called for a stay-away protest. Some Rangers fans believe United chairman Stephen Thompson was an influential figure in their demotion to the Irn-Bru Third Division.