The Rugby Football Union said Marler had been charged under the governing body’s rule 5.12 – conduct prejudicial to the game.
Marler’s comments during the first half of Tuesday’s Gallagher Premiership match reportedly related to Heenan’s mother.
Marler will face a disciplinary hearing on Friday afternoon.
The RFU said: “Joe Marler, Harlequins, has been charged under RFU rule 5.12 for conduct prejudicial to the game for comments made to a Bristol Bears player during the match on Tuesday 27 December.
“The hearing will take place at 4.30pm today, Friday 30 December.”