It has left the Swans wondering whether they have won the championship, despite the fact that they celebrated doing so last weekend.
Tate lays the blame for such a ludicrous position on Leeds United.
"As far as we're concerned, we've won the title," he said.
"We haven't broken any rules. We haven't gone into administration and tried to get the points taken away when we knew it wouldn't matter. But Leeds are trying to get the points back after they broke the rules and we can't do anything about that.
"It's a surprise to me that they have even been allowed to appeal, and it's ridiculous that it's still going on when it should have been put to bed at the start of the season.
"They should have been given the fine and told that was that, but they probably thought 'We're Leeds, we'll get away with it'. They're trying to be the big club they were a few years ago. They are a big club, but they need to realise they are in League One.
"It's embarrassing that it's still dragging on now and if I was a Leeds fan I'd be embarrassed about it."