U Can’t Touch This.   Well apparently the U.S. government says differently.

The one-time King Of Rap, MC Hammer, still owes the I.R.S. $779,585 in back taxes and has now filed a lawsuit against the Oaktown MC and his wife.

The back taxes are mainly from his financially troubled years, 1996 and 1997, and the government wants any concert earnings automatically directed back to the government.

Hammer filed for bankruptcy in 1996 after being more than $13 million in debt.