Hammer time! Looks like MC Hammer is facing financial troubles once again! The U.S. government claims he owes $779,585 in back taxes and has now filed a lawsuit against the rapper and his wife to recoup its losses.

Marisa Mendez

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.

tmz