Criminal and Civil Tax Controversies (E1611829)

Lawrence S. Horn, J.D., is chair of the Business Crimes and Tax Litigation Practice groups of Sills Cummis & Gross P.C. His practice consists of defending companies and individuals who are the targets of federal white collar criminal investigations, with a special emphasis on criminal tax cases. Mr. Horn is a certified criminal trial attorney and is a frequent lecturer at national seminars and institutes concerning tax fraud and white collar crime defense issues. Previously, he was an assistant United States attorney for the District of New Jersey, where he specialized in tax fraud prosecutions. Mr. Horn is a past chairperson of a number of subcommittees of the Committee on Civil and Criminal Tax Penalties of the Section of Taxation of the American Bar Association and is presently the co-chair of the Tax Enforcement Subcommittee of the White Collar Crime Committee of the American Bar Association Section of Criminal Justice. He is also a fellow of the American College of Tax Counsel. Mr. Horn is listed in The Best Lawyers in America and the Chambers USA Guide to America's Leading Lawyers for Business. He was also named by the New Jersey and New York Super Lawyers magazines as being among the top five percent of lawyers in those states. Mr. Horn received his bachelor’s from Princeton University and his J.D. from New York University School of Law.

Richard J. Sapinski, J.D., LL.M., is a member at Sills Cummis & Gross, P.C. and is Vice-Chair of the Firm’s Tax Litigation Practice Group. His practice involves white collar criminal defense on both federal and state levels and civil and criminal tax litigation, as well as international tax planning and compliance issues. Prior to joining the Firm, Mr. Sapinski was employed by the Office of the District Counsel, Internal Revenue Service, Newark, New Jersey as a trial attorney from 1977 to 1984 and later with the Office of the Regional Counsel Internal Revenue Service, Philadelphia, Pennsylvania, as a Special Trial Attorney from 1985 to 1987. In the latter position, Mr. Sapinski was assigned responsibility for litigating in the United States Tax Court on behalf of the Commissioner of Internal Revenue in large and sensitive cases and for assisting IRS international examiners in developing international tax issues for litigation. He litigates matters in the United States District Court, U.S. Tax Court and the Superior Court and Tax Court of New Jersey and the Federal and State Appellate Courts. He also represents professionals before disciplinary and licensing boards and handles administrative matters involving the Examination, Collection and Criminal Investigation divisions of the Internal Revenue Service and their state counterparts.

He earned his undergraduate degree from Seton Hall University, his J.D. from Fordham University School of Law and his LL.M. in Taxation from NYU.

Robert A. Stern is an attorney in Sills Cummis & Gross's Business Crimes and Tax Litigation Practice Groups. His practice includes representing clients in connection with federal and state tax controversies, tax litigation and criminal tax issues. Mr. Stern is a former senior trial attorney and general litigation specialist with the Office of District Counsel, Internal Revenue Service, Newark, New Jersey. Prior to joining the Firm, Mr. Stern was a partner in a boutique tax firm specializing in IRS and state tax controversies, tax law, probate litigation and ERISA. Mr. Stern is a frequent lecturer for various professional organizations including the New Jersey Institute for Continuing Legal Education, the New Jersey Society of Certified Public Accountants, the National Business Institute, the National Association of Tax Professionals, Morgan Stanley and other professional business organizations.