Richard J. Sapinski's 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. Mr. Sapinski has been selected for inclusion in the 2011 and 2012 editions of The Best Lawyers in America®* published by Woodard/White under Criminal Defense: White-Collar. *For ranking methodology, please see www.bestlawyers.com. Affiliations Member, Tax and Criminal Law Sections, American Bar Association Member, Tax and International Law Sections, New Jersey Bar Association Member, National Association of Criminal Defense Lawyers Trustee, Association of Criminal Defense Lawyers of New Jersey Lecturer (Federal and State Tax Issues), New Jersey Institute for Continuing Legal Education Lecturer (IRS and State Tax Practice), New Jersey State Society of Certified Public Accountants and New Jersey State Public Accountants Association Adjunct Professor (Federal Tax Procedure), Rutgers University Graduate School of Business Authored Articles 4/1/2011, Lawrence S. Horn and Richard J. Sapinski - "Tax Amnesty" Is Still An Option: IRS Offers A "Second Chance" To Taxpayers With Undeclared Foreign Accounts and Holdings 3/7/2011, Lawrence S. Horn and Richard J. Sapinski - Tax Amnesty Is Still an Option 8/2/2010, Lawrence S. Horn and Richard J. Sapinski - Is It Too Late for Voluntary disclosure? 6/1/2010, Lawrence S. Horn and Richard J. Sapinski - Pending Cases In The U.S. Tax Court To Test IRS Transferee Liability Position On "Midco" Transactions 6/1/2009, Lawrence S. Horn and Richard J. Sapinski - Amnesty By Any Other Name: Government Enforcement Drive Against Foreign Bank Account Holders Highlights Little Known IRS Voluntary Disclosure Policy Related Press Releases 8/9/2010, Sills Cummis & Gross Attorneys Continue to be Honored in The Best Lawyers in America® 2011 1/14/2009, Sills Cummis & Gross P.C. Members, Lawrence S. Horn and Richard J. Sapinski, to Speak on Consequences of Failure to File Tax Returns 8/6/2008, Sills Cummis & Gross P.C. Members Present "Strategies for Avoiding IRS Criminal Investigations" Relevant News 9/15/2011, Richard J. Sapinski - IRS Gets $2.7B From Offshore Accounts 7/5/2010, Richard J. Sapinski - HSBC Clients With Asian Accounts Said to Face U.S. Tax Probe 2/8/2010, Richard J. Sapinski - Is a New Willfulness Standard at Play in Circular 230 Hearings? 7/1/2009, Lawrence S. Horn and Richard J. Sapinski - Swiss Banks No Longer A Safe Haven? Relevant Events 5/17/2012, Lawrence S. Horn and Richard J. Sapinski - Estate and Financial Planning Council of Central New Jersey 3/27/2012, Lawrence S. Horn, Richard J. Sapinski and Robert A. Stern - What Every Matrimonial Attorney Should Know About the IRS 1/30/2012, Lawrence S. Horn and Richard J. Sapinski - Hot Tips In Taxation 1/24/2012, Lawrence S. Horn and Richard J. Sapinski - Criminal Tax in New Jersey: 2012 Update for Tax Professionals 12/14/2011, Lawrence S. Horn and Richard J. Sapinski - Morris County Bar Association Seminar 12/1/2011, Lawrence S. Horn and Richard J. Sapinski - 28th Annual National Institute on Criminal Tax Fraud and the First National Institute on Tax Controversy 11/22/2011, Lawrence S. Horn and Richard J. Sapinski - What Non-Tax Lawyers Should Know About the IRS 11/18/2011, Lawrence S. Horn and Richard J. Sapinski - Recent Developments in the World of Tax Controversy 11/18/2011, Lawrence S. Horn and Richard J. Sapinski - NJSCPA - Morris/Sussex Chapter - Annual Tax Seminar 10/20/2011, Lawrence S. Horn and Richard J. Sapinski - ABA Section of Taxation 2011 Joint Fall CLE Meeting 9/27/2011, Lawrence S. Horn and Richard J. Sapinski - Recent Developments in the World of Tax Controversy 9/12/2011, Lawrence S. Horn and Richard J. Sapinski - What the General Litigator Should Know about the Structure of the IRS; What Offenses it Investigates; and How it Conducts its Investigations 8/5/2011, Richard J. Sapinski - The 2011 IRS Tax Amnesty Program 6/22/2011, Lawrence S. Horn and Richard J. Sapinski - Foreign Bank Accounting in 2011: Are You in the Clear? 6/14/2011, Lawrence S. Horn and Richard J. Sapinski - Tax Controversies: Everything You Wanted to Know after an Income or Estate Tax Return Is Filed 4/27/2011, Lawrence S. Horn and Richard J. Sapinski - Are you in compliance with the newly revamped IRS Voluntary Disclosure Program? 4/27/2011, Lawrence S. Horn and Richard J. Sapinski - Voluntary Disclosure Program 4/19/2011, Lawrence S. Horn and Richard J. Sapinski - The New Focus of IRS on Asia: How the Second Voluntary Disclosure Initiative Can Benefit US Citizens 3/1/2011, Lawrence S. Horn and Richard J. Sapinski - Voluntary Disclosure Structuring, Forfeitures and Criminal Tax 2011 Update for Tax Professionals 12/2/2010, Lawrence S. Horn and Richard J. Sapinski - 2010 National Institute on Criminal Tax Fraud 11/18/2010, Lawrence S. Horn and Richard J. Sapinski - Hot Tips in Taxation IX 10/22/2010, Lawrence S. Horn and Richard J. Sapinski - The Reporting of Foreign Bank and Financial Accounts 10/7/2010, Lawrence S. Horn and Richard J. Sapinski - Nonreporting of Foreign Source Income/Nonfiling of FBAR Forms 9/25/2010, Richard J. Sapinski - Is Tweel Still Relevant? ABA Section of Taxation 6/24/2010, Lawrence S. Horn and Richard J. Sapinski - Tax Strategies after the Returns Are Filed: Defending Audits - Preventing Criminal Investigations 2/20/2010, Richard J. Sapinski - NJICLE Taxation Law Seminar - Helping Your Clients Prevent or Survive an IRS Audit 1/22/2010, Richard J. Sapinski - Court Procedure & Practice Committee; ABA Section of Taxation 12/3/2009, Lawrence S. Horn and Richard J. Sapinski - The ABA Twenty-Sixth National Institute on Criminal Tax Fraud 1/16/2009, Lawrence S. Horn and Richard J. Sapinski - Window Into The IRS Seminar 10/29/2008, Robert J. Alter, Lawrence S. Horn and Richard J. Sapinski - Hot Tips in Taxation: 2008 7/30/2008, Larry S. Horn, Richard J. Sapinski and Robert J. Alter - Strategies for Avoiding IRS Criminal Investigations 1/8/2008, Lawrence S. Horn & Richard J. Sapinski - Representing the Taxpayer in Sensitive Examinations: Egg Shell Audits 4/26/2007, Lawrence S. Horn, Robert J. Alter, Richard J. Sapinski - Accounting CPE Seminar 1/20/2007, Lawrence S. Horn & Richard J. Sapinski- ABA Mid-Year Meeting- The Ethics of Compliance: Return Preparation, Sensitive (Eggshell) Audits, and Voluntary Disclosure 12/6/2006, Lawrence S. Horn, Robert J. Alter, Richard J. Sapinski - Criminal and Civil Tax Strategies and Controversies CPE 11/9/2006, Lawrence S. Horn, Robert J. Alter, Richard J. Sapinski - Tax Controversy CPE 9/19/2006, Lawrence S. Horn, Robert J. Alter, Richard J. Sapinski - Criminal and Civil Tax Strategies and Controversies CPE 5/18/2006, Lawrence S. Horn, Robert J. Alter, Richard J. Sapinski - Tax Controversy CPE 5/11/2006, Lawrence S. Horn, Robert J. Alter, Richard J. Sapinski - Tax Controversy CPE 7/15/2004, Lawrence S. Horn and Richard J. Sapinski - New Jersey Society of CPAs - Insolvency and Reorganization Conference |