The Situation -- Taxes, Schmaxes ... I Gotta See Snooki's Baby!

The Situation is so confident he'll beat the federal tax fraud rap he's facing ... he'd rather talk about more important things -- like Snooki popping out another kid.

Sitch was leaving a vitamin store in NJ Friday morning when a photog tried to grill him about the tax charges, but when he found out Snooki had delivered ... he was all about the baby.

Interesting that Situation didn't know already -- apparently he and his 'Jersey Shore' co-star don't stay in touch that much anymore.