Uncle Sam Vs MC Hammer

(TMZ) The U.S. government isn't letting MC Hammer off the hook for the $779,585 it claims the rapper owes in back taxes -- and has now filed a lawsuit against the rapper and his wife ... to recoup its losses.

According to the docs, obtained by TMZ, the back taxes are from Hammer's most financially troubled years -- 1996 and 1997 -- and Uncle Sam wants the money back stat, demanding any concert earnings Hammer makes be automatically redirected into the government's pocket.

Hammer -- real name Stanley Burrell -- filed for bankruptcy in 1996, after burying himself in $13 million of debt.

Calls to Hammer's reps weren't returned. more on this story

TMZ submitted this story.
Copyright TMZ - Excerpted here with permission.

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