England may have all but secured World Cup qualification with a win against Slovakia last week, but the occasion is being overshadowed by the potential consequences for Alli's actions.
TV footage caught the Tottenham man swearing, something that he was quick to point out was just a joke with Walker.
A number of England teammates and football pundits have leaped to Alli's defence, but football's world governing body still opened disciplinary proceedings against the 21-year-old.
An FA spokesperson said: "We have today responded to FIFA and understand the case will be reviewed by the disciplinary committee before the end of the month."
According to reports, the FA have sent plea and video evidence confirming the gesture was aimed at Walker and nobody else.
England are hoping Alli will get clearance from FIFA before the World Cup Qualifier at home to Slovenia on October 5.