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RECEIVED
SEP
4
2 14
AT 8:3 M
WILLIAM T WALSH CLERK
1111
UNITED STATES DISTRICT COURT
D STRICT OF NEW
JERSEY
UNITED STATES
OF
AMERICA
I
Criminal No.
14-
5S S 5.1W
v.
MARC
SORRENTINO
and
MICHAEL
SORRENTINO,
a / k / a "The Si tua t ion
18
u.s.c. 371
26 u.s.c.
7206(1)
7203
I N D I C T M E N T
The
Grand
Jury in
and
fo r the Di s t r i c t of
New
Je rsey ,
s i t t i n g
a t
Newark, charges:
COUNT 1
(Conspiracy
to Defraud
the
United
Sta t e s )
In t roduc t ion
1.
At
a l l t imes
r ~ l e v n t
to
Count
1
of
t h i s
Indic tment:
A.
Defendant
MARC SORRENTINO was a r e s id en t
of
Monmouth
County,
New
Je rsey ,
was sel f-employed and rece ived income.
B.
Defendant MICHAEL
SORRENTINO,
a /k / a "The
Si tua t ion ,
was
a
r es iden t o f Ocean County,
New
Je rsey ,
and was
a
r e a l i t y
t e l ev i s ion pe rsona l i ty
who gained
fame on the
t e l e v i s ion
show "The
Je rsey
Shore," which
f i r s t
appeared
on the
MTV
network in o r about
December
2009.
Defendant
MICHAEL
SORRENTINO
was
se l f -employed
and
rece ived
income.
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The Business E n t i t i e s
C. MPS Enter ta inment LLC ( MPS ) was a l i mited l i
a b i l i t y
company e x i s t i n g under the laws of the S t a t e o f
New
J e r s ey
t h a t
was
formed i n
o r about
January 2010 . Defendants M RC SORRENTINO
and
MICHAEL SORRENTINO he ld
ownership
i n t e r e s t s in MPS o f 2 0 pe rcen t
and
80 pe rcen t respec t ive ly . MPS was purpor t ed ly engaged in the
business o f exp lo i t ing
defendan t
MICHAEL SORRENTINO's c e l e b r i t y
s t a t u s through
va r ious
means, inc lud ing
but
not
l i mi
t ed to
persona l
and
t e l
ev is ion appearances product endorsements , and sa l e s o f
var ious consumer product s .
D. S i t u a t i o n Nation, Inc . ( S i
tNat )
was a l imi ted
l i a b i l i t y company e x i s t i ng under the
laws
of the S t a t e o f New Je r sey
t ha t was formed in
o r
about November 2010 . Defendant MICHAEL
SORRENTINO he ld a
100
pe rcen t ownership
i n t e r e s t
in Si tNat .
E. Si tua t ion
Product ions Inc
. , S i t u a t i o n
Capi t a l
Investments ,
LLC, and GTL
Management, Inc . ( Other
Sor ren t ino
Businesses )
were
ad d i t i o n a l bus iness e n t i t i e s e s t a b l i sh e d
by
defendan ts
M RC SORRENTI
NO and /or
MICHAEL SORRENTINO .
F . MPS was
es t ab l i s h ed
as a par tne rsh ip
and Si tNat was
es t ab l i s h ed
as
an S-Corporat ion under
the
In t e rna l Revenue Code
.
Pursuant to
In t e rna l
Revenue Serv ice ( IRS ) regu la t ions ne i the r
MPS nor
Si tNat
themselves
i ncur red tax
l i a b i
l
i t i e s fo r
t he
n e t
income
they earned fo r
a given
t ax year
. Ins t ead the
t ax
l i a b i l i t i e s
fo r
ne t income earned o r lo s s i ncur red by MPS and Si tNa t f lowed through
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to the owners, defendants
M RC
SORRENTINO
and
MICHAEL SORRENTINO
and
these
t ax l i a b i l i t i e s were requ i red to be
r epor ted on
the owners '
U.S.
Ind iv idua l Income Tax Returns , Form 1040. MPS
was
requ i red to
annua l ly f i l e a
s Par tne r sh ip Tax
Return ,
Form
1065,
and Si tNat
was requ i red
to
annua l ly
f i l e a U.S. -Corpora t ion Tax Return , Form
1120S with the
IRS.
Among
o the r th ings , t hese forms enabled the IRS
to
i den t i f y any
income
requ i red
to
be repor t ed on t he pe r sona l income
t ax
re tu rns o f
the
owners
o f MPS
and
Si tNa t .
G. A
c e r t i f i e d
pub l i c
account ing f i rm ( the
Accounting
Firm ) , wi th o f f i c e s in Sta ten I s l and ,
New
York,
w
as
engaged i n
t he
business o f prepar ing income t ax re turns for c l i e n t s .
Sources o f Income
H. MPS
Si tNa t ,
and
defendants M RC
SORRENTINO and
MICHAEL SORRENTINO rece ived income from a
v a r i e t y
of sources ,
inc luding
persona l
and
t e l ev i s i on appearances by defendant
MICHAEL
SORRENTINO a
pa r t ne r s h i p i n t e r e s t in
a vodka
company, ownership o f
an
on l ine c l o t h i ng bus iness ,
p u b l i c a t i o n
o f an au tob iograph
y and a
comic book
fea tur ing
defendan t MICHAEL SORRENTINO
as
a superhero ,
and
endorsements o f produc t s
such
as vi tamins ,
DVDs
c lo th ing l i ne s ,
j ewel ry ,
tuxedos ,
and sunglasses .
The Bank Accounts
I .
Defendant
MICHAEL SORRENTINO
had persona l
bank
accoun ts which were
a t
a l l
t imes under hi s
c on t ro l .
At var ious
t imes , some o f these
bank
accounts were a l s o under
t he
con t ro l
o f
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defendan t
MARC SORRENTINO.
J .
MPS
had business
bank accounts which were a t a l l t imes
under
the con t ro l
o f defendants MARC
SORRENTI NO
and /o r
MICHAEL
SORRENTINO.
K. Si tNa t
had
bus iness bank
accoun
t s whi
ch
were a t a l l
t imes under
the
con t ro l o f
defendants MARC
SORRENTINO
and
/ o r
MICHAEL
SORRENTINO.
L . The
Other
Sorrent ino Businesses
had
bank
accounts
which were
a t
a l l t imes under
the
contro l o f
defendan t s
MARC
SORRENTINO and /o r MICHAEL SORRENTINO.
M Income
from
the ope ra t ion o f MPS and Si tNa t was
depos i t ed i n t o
the
va r ious bank accounts descr ibed
above
.
efendants
MARC SORRENTINO and
MICHAEL
SORRENTINO
con t inua l l y
commingled monies among
the
bank accounts and used the monies from
the
bank account s to
pay
fo r persona l
i tems
such as
high
end
luxury
veh ic les
and
c lo th ing .
efendants
MARC SORRENTINO
and
MICHAEL
SORRENTINO a l so withdrew cash from the bank accoun ts .
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The Conspiracy
2. From
in
o r about Januar
y
2010 through
in
o r about November
2013,
in
Monmouth and Ocean
Count ies ,
in the
D i s t r i c t o f
New
Je r sey
and
e lsewhere
defendan t s
M RC
SORRENTINO
and
MICHAEL SORRENTINO,
a / k / a
The
Si tua t ion
,
did knowingly and i n t e n t i o n a l l
y
consp i re and agree wi th each o ther
and o ther s to d e f rau d
the
United
S ta t e s by
impeding,
i mpai r ing ,
obs t ruc t ing
and
de fea t ing
th r
o
ugh
d e c e i t fu l
and
di shones t
means,
the lawful func t ions o f t he IRS,
a
cons t i tuen t agency of the
United
S ta t e s Department of
the
Treasury,
t o a sc e r t a i n
compute,
asse ss
and c o l l e c t f edera l income t axes
.
Objec t
of the
Conspiracy
3.
The ob jec t of the conspirac
y w
as
to impede,
impai r
obs t ruc t and
d e f ea t
through d e c e i t fu l and di shones t
means,
the
l awfu l
func t ions of the IRS,
a cons t i tuen t
agency
o f
the United Sta tes
Department
o f
the T reas u r
y ,
t o a s ce r t a in compute, asses s
and
c o l l e c t
f edera l
income
.
Manner and Means
o f
the
Conspi racy
4 .
t
was
p a r t
o f the
consp i racy
t ha t
defendan t s
M RC
SORRENTINO
and
MICHAEL SORRENTINO earned
approx imate ly $8.
9
mi l l i o n
in
gross income
on
which
th e
y
f a i l e d
to pay a l l f ed e r a l income t axes
due and
owing.
5. t was
fu r t h e r
p a r t of the consp i rac
y
t h a t defendants M RC
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SORRENTINO
and
MICHAEL SORRENTINO submi t ted and caused to be
submi t ted to the IRS f a l s e
and
f raudulent
Forms 1065 and
1120s
r e l a t e d
to t h e i r
business
e n t i t i e s by unders ta t ing
the
gross r e c e ip t s o f the
businesses
and by c la iming f a l s e and /or
i n f l a t e d bus iness
expend i tu res as wel l as disal lowed
expenses .
6. t was fu r t h e r
p a r t o f the consp i racy
t h a t
defendan t s M RC
SORRENTINO
and
MICHAEL SORRENTINO submi t ted
and
caused
to
be
submi t ted to the
IRS f a l s e and f raudulent
i n d iv id u a l t ax r e tu r n s by
fa
i
l i n g t o r e p o r t
a l l income
they
rece ived.
7. t was fu r t h e r
p a r t
o f the consp i racy
t ha t
on
a t
l e a s t one
occas ion defendan t
MICHAEL SORRENTINO
a t t empted to evade bank
cur rency
r epor t ing
requirements .
8. Defendants
M RC
SORRENTINO
and
MICHAEL SORRENTINO
ente red
i n to
numerous
c o n t r a c t s with booking agencies
fo r
the
purpose
o f
defendant
MICHAEL SORRENTINO making
pe rsona l
appearances a t
var ious
venues, i nc lud ing n igh tc lubs ba rs and l i q u o r s t o r e s in exchange
fo r a booking fee The
booking fee
t yp i c a l ly ranged from 1,500 to
48,000 pe r appearance . Genera l ly a s ubs t a n t i a l p o r t i on o f the
booking fee would
be
pa id
in
cash d i r e c t l y to defendan t s
M RC
SORRENTINO
and
/
o r
MICHAEL SORRENTINO
by
the
venue on
the da te
of the
appearance. Defendants
M RC
SORRENTINO and MICHAEL SORRENTINO
depos i t ed some o f the
aforement ioned
cash t h a t t hey rece ived i n to
the bank
accounts
con t ro l l ed
by
the
defendan t s .
9 t was fu r t h e r p a r t of the consp i racy t h a t
defendan t s
M RC
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SORRENTINO
and
MICHAEL SORRENINO did not
d ec l a r e all
o f the
aforement ioned
cas h t h a t they rece ived
(which amounted
to
approximately 1841000
in t ax year 2010
1
154
1
000
in t ax yea r 2011
1
and
31
1
000
in
t ax
yea r
2012)
as
income
10. t was
fu r t h e r p a r t
o f the consp i racy t ha t p r i o r to
in
o r
about November 20101 defendants
M RC
SORRENTINO and MICHAEL
SORRENTINO had payments
from
product ion companies fo r se rv ices
performed
by
defendan t MICHAEL SORRENTINO pa id to MPS
whereupon
the
product ion
companies
i s sued
Forms
1099
to
MPS
11.
I t
was
fu r t h e r
p a r t o f
the
consp i racy t ha t s hor t l y a f t e r
Si tNat was formed in November 2010
1
defendants M RC SORRENTINO and
MICHAEL SORRENTINO had
payments
from product ion companies
pa id
to
Si tNat
i n s t ead
o f MPS Because Si tNat was e s t a b l i sh e d as an
S Corpora t ion
and payments from one c o rp o ra t i o n to
another
do
not
requ i re the i s suance o f Forms 1099
1
the
produc t ion
companies did not
i s sue Forms 1099 to Si tNa t . Not a l l o f these payments
from
product ion companies to Si tNat
were
repor t ed as income.
12.
t
was fu r t h e r p a r t o f
the
consp i racy t ha t
in
o r
about 20111
defendan ts
M RC SORRENTINO
and
MICHAEL SORRENTINO
u t i l i z e d
the
Accounting
Firm to a s s i s t them
in prepa r ing t h e i r pe rsona l
and
bus iness t ax r e t u rn s fo r t ax
year
2010
1
and subsequen t ly u t i l i z e d
the Account ing Firm to a s s i s t them
in
prepa r ing t h e i r
persona l
and
bus iness t ax re tu rns
f o r
t ax years
2011
and 2012.
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13.
t
was
fu r t h e r p a r t o f
the
consp i racy t h a t defendan t s M RC
SORRENTINO and MICHAEL SORRENTINO prov ided
i n fo rma t ion and
records
to the Account ing Firm
in
connect ion w
i t h the
Account ing
Fi rm s
prepara t ion
o f the
aforement ioned
t ax re tu rns . However, in
order
to reduce t h e i r
repor t ed income
and, t h e r e f o r e ,
the
amount
o f t ax
t ha t th e
y
would ha
v e
to pa
y
to
the I RS,
defendan t s M RC
SORRENTINO
and
MICHAEL SORRENTINO :
a)
in ten t i o
na l ly
f a i l e d
to inform
the
Accounting
Firm about
the
t rue income amount r ece ived from the
ope ra t ion
o f
MPS
and
Si tNat
and
b)
provided
the
Account ing
Firm
with
a list o f f a l s e
and
/ o r i n f l a t e d bus iness expenses t h a t
defendants
M RC
SORRENTINO and MICHAEL SORRENTINO
c la imed
to hav e i ncur red from
the
ope ra t ion o f MPS
and
Si tNat .
These
f a l s e and
/ o r
i n f l a t e d
bus iness expenses inc luded , among
o th e r
t h ings , payments
f o r
severa l
high-end v eh ic l e s ,
purchases of
high-end c lo th in g ,
and pe rsona l
grooming expenses t h a t were
disguised
as l e g i t i m a t e
business
expenses .
14.
t
was
fu r t h e r p a r t of the consp i racy
t ha t defendant
MICHAEL SORRENTINO d id
not f i l e
a f edera l income t ax r e t u rn Form
1040
fo r
ca lenda r yea r
2 0
11
.
15.
t
was fu r the r pa r t
of
the
consp i racy
t h a t
on
o r
about
November 13, 2013,
in
response to fede ra l Grand
Ju ry subpoenas
dated
October 9
2013,
MPS and Si tNat produced
QuickBooks
sof tware
conta in ing
books
and
records f o r
t ax
ye a r 2012. However a f t e r the
Grand Ju ry subpoenas
were
served
upon
MPS and Si tNa t , bu t p r i
o r to
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MPS
and Si tNat
producing
the
books and
records
numerous
j ou rna l
e n t r i e s in the
QuickBooks
books and records
were
a l t e r e d .
Spec i f i ca l ly on
o r about
November
6, 2013, jou rna l
e n t r i e s t ha t
had
or ig ina l ly been en te red as taxab le payments to defendan t
M RC
SORRENTINO
were
a l t e r e d
and r e c l a s s i f i e d
as
non
t axab le payments to
defendant
M RC SORRENTINO.
Over t Acts
16.
In fu r the rance
of the
consp i racy
and
in
order to e f f e c t
i t s
o b jec t
defendan t s
M RC SORRENTINO
and
MICHAEL SORRENTINO
did
commit
the fo l lowing over t
a c t s among o th e r s
in the D i s t r i c t o f
New Je r sey
and
elsewhere:
a .
Tax
Year 2010
Business
Tax
Returns
i .
In o r
about
2011, defendan ts
M RC SORRENTINO
and
MICHAEL
SORRENTINO
knowingly
provided
f a l s e in fo rmat ion to the
Accounting
Firm knowing
t
would be used by the Account ing Firm to prepare
a
U. S. Par tne rsh ip Return , Form 1065 to
be
f i l e d w i t h
t h e
IRS on beha l f
o f MPS
f o r t ax
yea r 2010 . Defendants M RC SORRENTINO and MICHAEL
SORRENTINO knew
t h a t t h i s fa l se in fo rmat ion s u b s t a n t i a l l y
unde rs t a t ed the gross
r e c e i p t s
and s ubs t a n t i a l l y
o v e r s t a t e d
the
t rue
bus iness
expenses
o f MPS .
The
Accounting
Firm
t hen
p rep a red
a t ax
re tu rn fo r MPS which unde rs t a t ed the gross r e c e ip t s and
which a l s o
cla imed approx imate ly 1,178,128
in
bus iness
expenses . The
f a l s e
and/or i n f l a t e d business
expenses
included among o t h e r
i t ems
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expenses
f o r
luxury
ca r s
c lo th ing
and
d i s t r i b u t i o n s to defendan ts
M RC SORRENTINO and MICHAEL SORRENTINO.
ii
In o r about June 2011 defendan t MICHAEL SORRENTINO
submi t ted and caused to be submit ted to
the
IRS a f a l s e and f raudu l
en t
U.S.
Par tne rsh ip
Tax
Return Form 1065
fo r
MPS
f o r t ax
yea r
2010
knowing t h a t
it
was
mate r i a l l y
fa l se .
b . Tax Year 2010 Personal Tax
Returns
i In o r about 2011 defendan ts
M RC SORRENTINO
and
MICHAEL
SORRENTINO
i n t e n t i o n a l l y
prov ided
f a l s e
in fo rmat ion
to the
Account ing Firm knowing it would be used by
the Account ing
Firm to
prepare
p e r s o n a l
t ax
r e tu r n s
fo r
defendan ts
M RC SORRENTINO and
MICHAEL SORRENTINO.
ii In
o r
about
June
2011
defendan t
M RC SORRENTINO
submi t ted and caused to be submi t ted to the
IRS
a f a l s e and
f raudu len t
U.S . Ind iv idua l Income Tax Return Form 1040 fo r t a x yea r
2010
knowing
t h a t it
f a l s e l y repor t ed
the
income he rece ived
from
MPS
on
Schedule
K-1. The t ax r e t u rn was ve r i f i e d by a w r i t t e n
d ec l a r a t i o n
t h a t it
was
made
under the
p en a l t i e s
of
p e r ju r y .
iii . In o r about June 2011 d efen d an t MICHAEL SORRENTINO
submi t ted
and
caused
to
be
submi t ted
to
the
IRS
a
f a l s e
and
f r au d u l en t
U. S. Ind iv idua l Income Tax Return Form
1040
fo r t ax
yea r
2010
knowing t h a t
it
f a l s e l y repo
r
t ed the
income he
rece ived
from
MPS
on
Schedule K-1. The t ax r e t u rn was v e r i f i e d by a w r i t t e n
d ec l a r a t i o n
t h a t it
was
made
under
the
p en a l t i e s
o f
p e r ju r y
.
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c . Tax
Year 2011 Business
Tax
Returns
i In o r about 2012 defendan ts M RC SORRENTINO and MICHAEL
SORRENTINO i n t e n t i o n a l l y
provided fa l se
informat ion
to
the
Accounting
Firm knowing
it
would
be
used by t he Account ing Firm to
prepare
U.S. Tax Returns
Forms 1065 and 1120S to
be f i l e d
with
the
In te rna l Revenue
Service
on
beha l f
o f
MPS
and
Si tNat
f o r
t ax
year
2011. Defendants
M RC SORRENTINO and MICHAEL SORRENTINO
knew
t ha t
t h i s f a l s e in fo rmat ion su b s t a n t i a l l y
unde rs t a t ed the g ross
r e c e i p t s
and
s ubs t a n t i a l l y
o v e r s t a t ed
the
t r u e
bus iness
expenses
o f
MPS
and
Si tNat .
The Account ing Firm then prepared t ax r e t u rn s
f o r
MPS and
Si tNat
which unders ta ted
the gross rece ip t s
and
which
a l so cla imed
approximately 3,925,975
in bus iness
expenses . The
f a l s e
and
/
o r
i n f l a t e d bus iness
expenses
included
among o th e r
i t ems
expenses fo r
luxury ca r s c lo th in g
and
d i s t r i b u t i o n s
to defendan t s M RC
SORRENTINO and MICHAEL SORRENTINO.
ii
In
o r
about August 2012,
defendant M RC SORRENTINO
submi t ted
and
caused to
be
submi t ted to
the IRS a f a l s e
and
f raudulent
U.S. Par tne rsh ip
Tax Return,
Form 1065 fo r MPS
f o r t ax
yea r
2011,
knowing
t h a t it was mater i a l ly fa l se .
iii
In
o r
about February
2012,
defendan t
MICHAEL
SORRENTINO submi t t ed and
caused
to
be
submi t t ed to the IRS a fa l se
and f raudu len t U.S.
Tax Return, Form
1120S
fo r
Si tNa t
fo r t ax year
2011, knowing
t h a t it was
mate r i a l l y
fa l se .
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d.
Tax Year 2011 Personal
Tax
Returns
i
In
o r about 2012 defendan ts
M RC
SORRENTINO
and
MICHAEL
SORRENTINO
i n t e n t i o n a l l y
prov ided f a l s e i n fo rma t i o n to
the
Account ing Firm knowing
it
would be used
by t he
Account ing Fi rm to
prepare
pe rsona l
t ax
r e tu r n s
fo r
defendan ts
M RC SORRENTINO and
MICHAEL SORRENTINO.
ii In o r about August 2012 defendan t M RC SORRENTINO
submi t ted and
caused to be
submi t ted
to
the IR
S a f a l s e and f raudulent
U.S.
Ind iv idua l
Income Tax
Return
Form
1040
f o r t ax
yea
r
2011 knowing
t h a t
it f a l s e ly repor t ed the
income he
rece ived
from
MPS and Si tNat
on
Schedule
K-1.
The
t ax r e tu r n was
v e r i
f i e d
by a w r i t t e n
d ec l a r a t i o n
t h a t it was made under th e p e n a l t i e s o f
p e r ju r y
.
e .
Tax Year
2012
Business
Tax
Returns
i
In
o r about
2013
defendan ts M RC SORRENTINO
and
MICHAEL
SORRENTINO i n t e n t i o n a l l y prov ided f a l s e i n fo rma t i o n to
the
Accoun
t i n g Firm knowing
it
would
be used by the Account ing
Firm
to
prepare U. S. Tax Returns Forms 1065 and 1120S to be f i l e d with the
I n t e r n a l Revenue Serv i ce on
beha l f
o f
MPS
and
Si tNa t
fo r t ax year
2012. Defendan t s
M RC
SORRENTINO and MICHAEL SORRENTINO knew t h a t
t h i s fa l se i n fo rma t i o n
s u b s t an t i all
y
unde
r s t a t e d the gross r e c e i p t s
o f MPS and Si tNa t .
The
Account ing Firm then p rep a red t ax re tu rns
fo r
MPS
and Si t N a t
which
unders ta ted
the g ross r e c e ip t s .
ii
In o r about September 2013
defendan t s M RC
SORRENTINO
and MICHAEL SORRENTINO submi t ted and caused to be submi t t ed to the
12
-
8/11/2019 Sorrentino, Michael and Marc Indictment
13/15
IRS f a l s e and f raudu len t U.S. Tax Returns Forms 1065 and 1120S fo r
MPS
and
Si tNat
f o r t ax
yea r 2012 knowing t h a t
t h ey were mate r i a l l y
fa l se .
f . Tax
Year
2012
Personal
Tax
Returns
i In o r
about 2013
defendan ts M RC SORRENTINO and MICHAEL
SORRENTINO i n t e n t i o n a l l y provided
f a l s e i n fo rma t i o n
to
the
Account ing Firm
knowing
it would be used by t h e Account ing Firm to
prepare
pe rsona l
t a x r e tu r n s fo r defendan ts M RC SORRENTINO and
MICHAEL SORRENTINO.
ii
In
o r about Apri l 2013 defendan t M RC SORRENTINO
submi t ted and caused to be submi t ted to
the IRS
a f a l s e and
f raudu len t
U.S . Ind iv idua l Income Tax Return Form 1040
f o r
t ax y e a r 2012 knowing
t h a t it
f a l s e ly r e p o r t e d t h e income he rece ived from MPS and Si tNat
on
Schedule K
1 .
The t ax r e t u rn
was
v e r i f i e d by a w r i t t e n
d ec l a r a t i o n t h a t it
was
made
under the
p e n a l t i e s
o f
p e r ju r y .
iii
In o r about September
2013 defendan t MICHAEL
SORRENTINO
submi t t ed and caused
to be
submi t t ed to
the IRS a f a l s e
and
f raudu len t
U.S.
Ind iv idua l
Income Tax
Return
Form 1040 fo r t ax
y ea r 2012 knowing t h a t it f a l s e l y
repor t ed
the income he rece ived
from
MPS
and
Si t N a t
on Schedule
K-1. The
t ax
r e t u rn
was
v e r i f i e d
by
a w r i t t e n d e c l a ra t i o n t h a t
it was
made under t he p e n a l t i e s of
per ju ry .
Al l i n v i o l a t i o n o f T i t l e 18 United S t a t e s Code Sec t i o n 371 .
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COUNTS 2-6
F i l i n g False Tax Returns)
1. Paragraphs
1
and
4
through 16 o f Count
1
o f t h i s Ind ic tment
are
hereby
r ea l l eg ed
and
incorpora ted as
i
s e t
f o r t h
in
f u l l
he re in .
2. On o r
about
t he da tes s e t fo r t h
below, in
t he D i s t r i c t of
New
Je r sey and e lsewhere , the defendan ts s e t
f o r t h below
did
w i l l f u l l y make and s u b s c r i b e
IRS
U.S. Ind iv idua l Income
Tax
Returns ,
Forms 1040,
a s desc r ibed
in paragraph
16 of
Count
1 t h i s
Ind ic tment ,
which
were v e r i f i e d by
w r i t t en
dec la ra t ions
t h a t
t h ey
were made
under
the p e n a l t i e s of pe r ju ry , and which they d id not b e l i ev e to be t rue
and co r r ec t as to every mater ia l mat te r , as
desc r ibed
in paragraph
6 o f
Count
1 o f t h i s
Ind ic tment , as fo l lows:
COUNT DEFEND NT T X YE R
PPROXIM TE D TE
RETURN
FILE
2
M RC
SORRENTINO
2010
J u ly
5,
2011
3 MICHAEL SORRENTINO 2010
J u ly
5, 2011
4
M RC
SORRENTINO
2011 August 23,
2012
5
M RC
SORRENTINO
2012
Apr i l
15,
2013
6 MICHAEL SORRENTINO 2012
September
13, 2013
In
v i o l a t i o n
of T i t l e
26,
United
S ta t e s
Code, Sec t ion
7206
1)
14
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8/11/2019 Sorrentino, Michael and Marc Indictment
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OUNT 7
(Fa i lu re to
Make Tax
Return)
1 . Paragraphs 1 and 4
through
16 o f
Count
1 o f t h i s Ind ic tment
a re
hereby r ea l l eg ed and incorpora ted as
i s e t
f o r t h i n fu ll
he re in .
2.
During t he
ca l en d a r
year
2011, MICHAEL SORRENTINO had and
r ece i v ed
gross
income
o f
approximate ly $1 ,995 ,757 ,
which w
as
der ived
from t h e opera t ion
o f
h is
business
e n t i t i e s .
3 .
Having
rece ived t h i s income, MICHAEL SORRENTINO was
requ i red
by
law,
fo l lowing
the
c lose
of
ca lenda r yea r
2011,
and
on
o r before Apr i l 16,
2012,
to make an income
t a x
r e t u r n to
the
IRS
s t a t i ng
s p e c i f i c a l l y the i tems
of
h i s
gross
income and
any
deduct ions
and
c re d i t s to
which he was
en t i t l ed .
4. On o r about A p r i l 16, 2012, i n the D i s t r i c t of New
Je r sey
and e lsewhere , defendan t
MICHAEL SORRENTINO
a /k / a The
S i tu a t i o n ,
knowing and b e l i ev in g the foregoing fac t s , d id w i l l f u l l y f a i l to
make
an income t ax r e t u rn t o the IRS.
In
v io
l a t i o n
o f T i t l e 26, Uni ted S t a t e s Code,
Sec t ion
7203.
A
TRUE
BILL
t ~ ~
Uni ted S ta
l es At to rney
FORE PERSON
15