An Anchorage doctor was sentenced on Mar. 17 to six and a half years in prison for running a $12.5 million health care fraud scheme and evading more than $4 million in taxes over a period of 15 years. Her husband and co-defendant received three years’ probation, with two years to be served under home confinement for his role in the fraudulent activities.
The case highlights significant risks to patient safety and financial losses to insurance providers and the government. The couple's actions involved deceiving patients about their treatments and submitting false claims, which resulted in millions of dollars in illicit gains.
According to court documents, Dr. Claribel Tan, age 61, operated a rheumatology clinic with her husband Daniel Tan, age 70, since 2005. Dr. Tan treated patients with autoimmune and musculoskeletal diseases using injectable medications but often gave lower doses than prescribed or substituted expired or incorrect drugs. Surveillance video confirmed these practices. The Tans then billed insurance companies as if proper treatments had been given, claiming they administered thousands of units of medication while purchasing only a fraction of that amount.
Daniel Tan assisted by preparing fraudulent insurance claims and ordering insufficient medication for the clinic. Both also made false statements about office visits and submitted claims for services not provided. Law enforcement discovered expired medications and improperly stored syringes during a search of the clinic in July 2019.
The Tans also falsified tax records by overstating expenses on tax returns from 2014 through 2017 and failing to file returns from 2018 through 2021, causing over $4 million in losses to the Internal Revenue Service. In November 2025, both pleaded guilty to one count each of health care fraud and tax evasion.
Authorities seized approximately $10.4 million from the Tans between 2024 and 2025 as proceeds from the scheme. Dr. Tan was ordered to serve three years of supervised release after her prison term; restitution will be determined at a later hearing. The couple agreed to forfeit seized funds, paid $6.3 million toward future restitution, settled civil claims under the False Claims Act for an additional $1.8 million, and Dr. Tan surrendered her medical license.
U.S. Attorney Michael J. Heyman for the District of Alaska said: “For well over a decade, Dr. Tan and her husband operated a fraud scheme and squirreled away millions of dollars at the expense of their patients, callously disregarding the medical needs of those suffering from debilitating diseases so they could become rich... Finally, their dangerous deceit is over.”
John Helsing, Special Agent in Charge at Defense Criminal Investigative Service’s Western Field Office said: “For over 15 years, the Tans deceived unsuspecting patients seeking treatment for debilitating diseases while exploiting the TRICARE program for personal gain.”
Carrie Nordyke from IRS Criminal Investigation’s Seattle Field Office added: “Mr. and Mrs. Tan didn’t just steal from the government or the healthcare system; they let their patients suffer from treatable diseases for financial gain.”
The investigation was led by several federal agencies including DCIS Western Field Office and IRS Criminal Investigation Seattle Division with support from other agencies such as FBI Anchorage Field Office.
More information about this case can be found at https://www.justice.gov/usao-ak/united-states-v-tan-et-al.
