The painting at the Tate is not hanging in the public galleries, but is thought to be extremely valuable. However, it lacks a signature and its subject matter does not fully chime with the usual work of Vincent van Gogh's former friend and housemate.
It also uses techniques unfamiliar to the artist and Fourmanoir believes it could have been made by a later arrival to Tahiti hoping to cash in on the reputation of Gauguin, who died in 1903 in French Polynesia. While no tests are currently planned to authenticate the work, the Tate is interested in the claims made by Fourmanoir.
In a statement, the gallery said: "We welcome new research into the collection. Fourmanoir has been in touch with us about this but we have not yet had the opportunity to consider his research in full."
The Getty sculpture was long thought to be exceedingly rare, and has been on public display at the Tate Modern, in 2010.
The museum bought the sculpture in 2002 for an undisclosed sum believed to be in excess of £2.3 million, the highest ever for a sculpture by Gauguin. The sale raised eyebrows after it was suggested that the vendor was the same organisation as the one that had given the stamp of approval on the artwork's provenance.
After more than a decade of internal research by the Getty, however, it was quietly removed from display last month.The institution now attributes the work to "Unknown".
Head with Horns will remain in storage at the Getty while research continues into how the work was made, and by whom.
The value of the work, without the attribution to Gauguin, is now likely to be a fraction of the sum Getty paid.
Gauguin lived on the French colonial island of Tahiti for two spells in the 1890s, before his death aged 54 on the nearby Marquesas Islands in 1903.