Joe Francis to the USA - Merry Xmas, You're Sued

Joe Francis believes the United States of America is out to get him, and the "Girls Gone Wild" honcho is now making a federal case of it.

Francis filed a lawsuit claiming the IRS was pissed after Joe cut a misdemeanor plea deal in his felony tax fraud case. Joe says within 3 hours of the time he walked out of the courthouse a free man, the IRS concocted a scheme to unlawfully freeze $33 million of his assets.

According to the suit, the only circumstances under which the feds can freeze assets before getting a court judgment is if it looks like the taxpayer is about to flee the country, if the taxpayer is trying to move assets out of the reach of the IRS, or if the taxpayer looks like he's about to go belly up.

Joe says there was no basis to freeze his assets, other than revenge. So he wants the federal judge to unblock his account ... and he wants lawyers fees.