This is an interesting article about a new law that was created that now makes it illegal to spoof your caller id with the intent to "defraud or deceive". The article goes on to state that the services provided by google voice happens to fall into a legal "gray area" in regards to the new law. Its an interesting read and not long.
Caller ID Spoofing Ban is Bad for Business - PCWorld Business Center
Caller ID Spoofing Ban is Bad for Business - PCWorld Business Center