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MC Hammer is once again in financial trouble. The veteran rapper owes Uncle Sam nearly $800,000 in back taxes.

According to TMZ:

The Feds sued Hammer, née Stanley K. Burrell, and his wife Stephanie … accusing them of stiffing the IRS to the tune of $798,033.48 on his ’96 and ’97 income taxes.

Mind you, Hammer’s heyday was in the rear view mirror at that point — he released a greatest hits album in ’96, and after that … well, let’s just say there were zero pumps or bumps.

And get this … according to the docs, every red cent Hammer’s LLC earns from now on has to go directly to the U.S. treasury to pay down his tab.

Hopefully the “2 Legit 2 Quit” rapper can come up with the money to pay his tax debt because the I.R.S. will lock that ass up…just ask Lauryn, Ja Rule, and Fat Joe.