ANCHORAGE, ALASKA – In a dramatic culmination of a multi-agency investigation, Dr. Claribel Tan, a 61-year-old rheumatologist, has been sentenced to six and a half years in prison for orchestrating a sweeping healthcare fraud and tax evasion scheme totaling over $16.7 million. The U.S. Attorney’s Office, District of Alaska, confirmed Wednesday, March 18, 2026, that Tan’s conviction brings to light a decade-long deception that jeopardized patient health and defrauded both insurance providers and the Internal Revenue Service.
The Charges Against Claribel Tan
Claribel Tan, alongside her husband and clinic manager Daniel Tan, pleaded guilty in November 2025 to one count of healthcare fraud and one count of tax evasion. The charges stemmed from a sophisticated scheme operating out of their Anchorage rheumatology clinic, which began in 2005. From 2009 through 2024, Claribel Tan routinely and surreptitiously injected patients with free samples, expired medications, or medications other than those prescribed, sometimes underdosing them or using drugs purchased by other patients. Daniel Tan facilitated this fraud by ordering insufficient medication and submitting fraudulent insurance claims, often for services never rendered or for exaggerated office visit lengths.
Beyond the direct patient harm, the Tans engaged in significant tax fraud. They overstated clinic expenses on tax returns for 2014, 2015, and 2017, leading to underreported income. More egregiously, from 2018 to 2021, they willfully failed to file any tax returns for the clinic, further concealing their illicit profits.
Scale of the Crime
The financial impact of the Tans’ criminal enterprise is staggering. Their healthcare fraud scheme resulted in a loss of over $12.5 million to more than 10 insurance plans. Investigations revealed a shocking disparity: the Tans claimed to have administered 4,829 units of medication but had only purchased a mere 369 units. Concurrently, their tax evasion inflicted a loss of over $4.2 million upon the IRS, bringing the total financial damage to over $16.7 million.
Victims of this extensive fraud include not only the defrauded insurance companies and the IRS but also countless patients who were unknowingly subjected to inadequate or potentially harmful medical treatments. Related fraud investigations often reveal the profound human cost behind financial crimes, and this case is no exception.
Who Is Claribel Tan?
Claribel Tan, a Filipino American physician, was a 61-year-old rheumatologist specializing in autoimmune and musculoskeletal diseases. She operated her Anchorage clinic with her husband, Daniel Tan, 70, who served as the office manager. The clinic was established in 2005, and for years, Dr. Tan was entrusted with the care of patients suffering from conditions like rheumatoid arthritis and psoriatic arthritis, which often necessitate injectable medications.
Investigation Details
The complex investigation into Claribel Tan and her husband involved a formidable coalition of federal and state agencies. Key players included the Department of Defense Criminal Investigative Service (DCIS), IRS Criminal Investigation (IRS-CI), and the FBI. Other contributing agencies included the Defense Contract Audit Agency, Department of Veterans Affairs Office of Inspector General, Department of Labor Employee Benefits Security Administration, Food and Drug Administration Office of Criminal Investigations, Office of Personnel Management Office of the Inspector General, and the State of Alaska Division of Insurance Investigation Unit.
The fraud began to unravel in July 2019 when federal law enforcement officers executed a search warrant on the clinic. This raid uncovered a disturbing cache of improperly stored syringes, free samples, and stockpiles of expired medications. Following this intervention, the Tans temporarily reverted to purchasing the medications they billed for, but by 2021, they resumed their fraudulent practices. Crucial evidence also emerged from covert video recordings of Claribel Tan treating two patients, which confirmed her deceptive administration of medications.
“The scale of deception in this case, both in terms of patient care and financial integrity, is a stark reminder of the vigilance required to protect our healthcare systems and tax revenues.”
What Happens Next
Claribel Tan was sentenced on March 17, 2026, to six and a half years in federal prison, followed by three years of supervised release. Daniel Tan received a sentence of three years of probation, with two years to be served in home confinement. As part of their plea agreements, the Tans have agreed to forfeit approximately $10.4 million in seized healthcare fraud proceeds to the U.S. government. They have also made a $6.3 million payment towards their future restitution judgment and committed to paying an additional $1.8 million to settle civil claims under the False Claims Act. Claribel Tan has permanently surrendered her medical license. A separate hearing will be scheduled to determine the full restitution amount owed to all victims. Victims who believe they are entitled to restitution can contact us******************@***oj.gov for more information.
Protecting Yourself
This case highlights several critical red flags that consumers, healthcare providers, and insurers should be aware of. For patients, consistent lack of improvement despite treatment, unexplained adverse reactions, or discrepancies in medication names on billing statements versus what was administered could be warning signs. Insurance companies should scrutinize unusual billing patterns, such as significant discrepancies between medication purchases and billed units, or prolonged billing for services where patient outcomes do not align. For the general public and financial institutions, irregularities in tax filings, particularly overstated expenses or a complete failure to file for extended periods, should trigger immediate alarm. Vigilance and meticulous record-keeping are paramount in preventing such widespread and damaging fraud.
