Spurs have been drawn to face eighth-tier side Marine in the third round on January 10.
Marine had been hoping around 500 fans would be able to attend the game on Merseyside when they welcome Jose Mourinho’s side at their 3,185-capacity Rossett Park.
But the game must now be played behind closed doors after the Government announced on Wednesday that Liverpool would move to a higher level of coronavirus restrictions from midnight.
Marine say safety must safety considerations must come first but admiy the announcement is a “huge disappointment for all involved with the club”.
A Marine statement said: “Following today’s Government announcement moving the Liverpool City Region in to tier 3, the club have had confirmation that the FA Cup third round tie v Tottenham Hotspur will be behind closed doors.
“This is a huge disappointment for all involved with the club but safety must always be paramount.”