Offshore Voluntary Disclosure Program/Healthcare Consulting (E1912839)

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.

GLENN P. PRIVES is an associate in McElroy, Deutsch, Mulvaney & Carpenter LLP's national Health Care Practice Group as well as the Transactional Practice Group. He represents a range of health care clients, including hospitals and health systems (non-profit and for-profit), academic medical centers, physician groups, ambulatory surgery centers, home health agencies, ancillary service providers, laboratories, medical technology companies, telemedicine companies, medical billing companies, dental groups, skilled nursing facilities, behavioral health centers, health care management companies and investment funds and private equity firms specializing in health care. He has experience in the areas of hospital-physician alignment, mergers, acquisitions, affiliations, alliances, strategic transactions, joint ventures, recruitment matters, numerous types of contractual agreements, health care information technology, integrated delivery systems (population health) and clinical integration matters. He also has counseled clients on a variety of health care regulatory matters, including Stark, Anti-Kickback, state self-referral laws, fraud and abuse, HIPAA, health care reform, Medicare and Medicaid issues, coverage and overpayment issues, compliance, regulatory and due diligence reviews, licensure and certification issues, the corporate practice of medicine and fee-splitting laws.

Glenn also counsels general business and corporate clients in mergers and acquisitions in a variety of industries. In addition, Glenn has experience in contract drafting and negotiation and providing legal consultation and document review to business entities of all sizes. Glenn is a frequent speaker, both locally and nationally, on health care and business issues. He has also written, in local and national publications, on a variety of health care topics and is a contributor to the Firm’s Health Care Law blog. Glenn serves as a Vice Chair of the American Health Lawyers Association Business Law and Governance Practice Group, on the Board of Directors of the New Jersey State Bar Association Health Law Section and on the Health Care Roundtable Steering Committee of the Commerce and Industry Association of New Jersey.

Glenn is listed in Super Lawyers® Rising Stars (2013-2018), a Thomson Reuters business, in the area of Health Care.

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.