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Joe Francis asks a judge to let him access his assets.

Joe Francis arrives at Beso ahead of Brittny Gastineau's birthday dinner

“Girls Gone Wild” founder Joe Francis has appealed to a judge to give him access to his bank accounts after his assets were frozen when he was hit with a $34 million bill for unpaid taxes.

The Internal Revenue Service filed a lien against him earlier this month, alleging he failed to pay his taxes in 2001, 2002 and 2003.

Francis claims federal officials locked down personal accounts containing more than $100 million on Tuesday, despite his protests that he owes the IRS nothing.

He has filed papers in a federal court requesting the ban on his assets be lifted.

In legal papers, Francis argues the freeze on his two bank accounts has put him on the brink of bankruptcy.

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