LOS ANGELES—The Internal Revenue Service has filed a federal tax lien against 'Girls Gone Wild' owner Joe Francis, alleging he owes the government over $33 million in back taxes.

The IRS document, obtained by TMZ, indicates that Francis failed to pay $17,658,358 for the 2001 tax year, $11,238,582.14 for 2002 and $4,922,147 for 2003

The celebrity gossip site also quotes Francis as saying that he will file for personal bankruptcy Thursday, after the feds reportedly seized $100 million in cash accounts.

"I have no idea what it is,” he told TMZ, referring to the lien. "This is total retaliation for me beating them in court," he added, claiming that the law the IRS is using hasn't been used against anyone in 20 years.

Earlier this month, Francis pled out on another tax evasion case, avoiding a jail sentence. The deal was brokered just before the trial was to begin.