If you want a round about way of receiving inbound Google Voice calls through SIP (for free) you can do the following:
1. Get free SIP service from IPTel (http://www.iptel.org/service).
2. Get a free phone number in the Washington area with IPKall (http://www.ipkall.com/).
3. Add your new IPKall number to your Google Voice account.
Now when someone rings your GV number it will call your IPKall number which will in turn call your IPTel SIP account.