Odaily Planet Daily reported that in February this year, early Bitcoin investor Roger Ver (also known as 'Bitcoin Jesus') urged a U.S. judge to dismiss allegations from prosecutors that he committed tax evasion when selling millions of dollars in Bitcoin, claiming that the case is unconstitutional. On December 3, Ver submitted a document to the California federal court stating that the IRS's exit tax on those who choose to renounce their U.S. citizenship and have assets exceeding $2 million is unconstitutional and 'vague'. 'The controversial 'exit tax' violates the apportionment clause and due process clause of the Constitution... these allegations also rely on provisions of U.S. tax law, which have been vague at all relevant times and cannot be applied to digital assets that constitute the allegations,' Ver argued. It is reported that the IRS's exit tax is intended to ensure that U.S. citizens pay all necessary taxes before renouncing their citizenship and exiting the country's tax system. (Cointelegraph) Previously, in May, Roger Ver was charged by the Department of Justice with mail fraud, tax evasion, and filing false tax returns, and was arrested in Spain on U.S. criminal charges. The U.S. will seek to extradite Roger Ver to the U.S. for trial. Roger Ver renounced his U.S. citizenship on February 4, 2014, and after moving abroad, U.S. law requires Roger Ver to file tax returns reporting capital gains from the sale of his global assets (including Bitcoin) and to pay taxes on those capital gains. The Department of Justice believes that Roger Ver has caused at least $48 million in losses to the IRS.