Larry Horn grew up in Nutley, New Jersey with his parents and two brothers. Horn, like both of his brothers, decided to go to Princeton and then to law school. He earned a B.A., cum laude, from Princeton University in 1966 and a J.D. from New York University in 1969.
Horn began his career as an Assistant United States Attorney for the District of New Jersey, where he specialized in tax fraud prosecutions from 1971 to 1978. While an AUSA, Horn tried 25 cases in seven years.
Horn started practicing in a law firm after leaving the United States Attorney’s office. He was recruited to Sills Cummis in October 1981. Horn serves as Chair of the Firm’s Business Crimes and Tax Litigation Practice Groups.
Since the late 1970s, Horn has defended companies and individuals who are the targets of federal white collar criminal investigations with special emphasis on criminal tax investigations and prosecutions, domestic voluntary disclosures and the Offshore Voluntary Disclosure Program (OVDP). Under Horn’s leadership, Sills Cummis has represented over 1,000 individuals in offshore compliance matters since the IRS first began focusing on these issues in 2008.
Throughout his career, Horn has been a frequent lecturer at national seminars and institutes focusing on tax fraud and white collar crime defense issues. He has also written articles on related topics that appeared in national and regional publications.
Horn has been active in the American Bar Association, serving as a past Chairperson of a number of subcommittees of the Committee on Civil and Criminal Tax Penalties of the Section of Taxation. He is also a fellow of the American College of Tax Counsel, a life fellow of the American Bar Foundation, a life member of the National Association of Criminal Defense Lawyers, a member of the Association of Criminal Defense Lawyers of New Jersey and a member of the Federal Bar Council.
Nevertheless, given all of his work with various professional associations, his passion for the arts has led him to being asked to serve as a Member of the Council of Trustees and Business Partners Committee of the New Jersey Performing Arts Center and as a Member of the Boston Symphony Orchestra’s Board of Advisors.
Given all of his activities, it is no wonder Horn has received numerous awards and recognitions, including an NJBIZ Icon Award in 2019, which recognizes New Jersey business leaders over the age of 60 for their notable success and demonstration of strong leadership both within and outside of their chosen field; the Professional Lawyer of the Year Award in 2016, as selected by the Association of the Federal Bar and the New Jersey Commission on Professionalism in the Law; and the Jules Ritholz Memorial Merit Award in 2010, presented by the American Bar Association Tax Section’s Committee on Civil and Criminal Tax Penalties “in recognition of outstanding dedication, achievements and integrity in the field of civil and criminal tax controversies.”
Hallmarks are his Firm-centric view and his ability to negotiate great results for his clients.