Mike 'The Situation' Sorrentino has pleaded not guilty to tax fraud.

The siblings allegedly conspired to fail to pay federal income tax owed on income earned for "promotional activities" between 2010 and 2012.

Mike has also been accused of failing to file a tax return in 2011 after earning $1.99 million that year.

However, the 32-year-old star reportedly allowed his brother to take control of all his business dealings but, while he doesn't want to be convicted for a wrongdoing he doesn't feel he has actually committed, he doesn't want to make his brother a scapegoat.

Mike was originally scheduled to be arraigned on October 6, but the federal case was put on hold for two weeks as it would have clashed with the 'Jersey Shore' star's filming commitments on the reality TV show.

The company were also concerned that Mike would have been forced to pull out of filming, which would have lead to a re-cast or delay shooting the scenes.

Mike and his brother's trial for their tax fraud case will take place on December 2.