MC Hammer to Uncle Sam -- I Don't Owe You Anything!

Not too many people fight back when the U.S. Government comes after them for money -- but MC Hammer is not most people ... so he's standing up to The Man.

As TMZ first reported, the government filed a lawsuit against Hammer and his wife to get the $779,585 it claimed he owed in back taxes.

But Hammer isn't about to just write a check ... he filed a response in federal court this week claims he settled that debt already. In fact, he's asking the court to grant him a judgement to recoup his legal fees.