Richard Sapinski was quoted in an article on the IRS’s second (and most likely final) voluntary disclosure program, which ended September 9, 2011. According to the article, “Richard Sapinski, a lawyer at Sills Cummis & Gross P.C. in Newark, New Jersey, said he doubts the IRS will offer another partial amnesty because that would undermine tax compliance.” “I think they probably would be very hesitant to have a third program,” Sapinski said. “It would be like catching a bus. You miss one and you wait for the next one.”