According to the United States Attorney District of New Jersey, Both Michael and his brother Marc are "charged with one count of conspiracy to defraud the United Sates. Marc and Michael Sorrentino are also charged with three and two counts, respectively of filing fake tax returns for 2010 through 2012."
US Attorney Paul J. Fishman said, "According to the indictment, Michael and Marc Sorrentino filed false tax returns that incorrectly reported millions made from promotions and appearances. The brothers allegedly also claimed costly clothes and cars as business expenses and funneled company money into personal accounts. The law is absolutely clear: telling the truth to the IRS is not optional."
The statement from the US Attorney further explains that, "The conspiracy and filing false tax return counts each carry a maximum potential penalty of three years in prison and a $250,000 fine."
Michael and his brother are expected to be arraigned in Newark federal court on October 6, 2014.
Watch The Situation talk about his return to reality tv and his time in rehab in the video below.