I. INTRODUCTION The Center for Med...

I. INTRODUCTION

The Center for Medicare and Medicaid Services (CMS) formerly the Health Care Financing Administration (HCFA), (1) estimates that on the year 2011, health care spending will reach $28 trillion and will account for 17% of the Gros Domestic performance (2) Thus, it is no surprise that white-collar criminals view health care fraud as a lucrative endeavor. (3) Indeed, the General Accounting Office ("GAO") estimates that as it is fraud accounts for up to 10% of total health care expenditures. (4) As health care fraud charges taxpayers nearly $100 billion a year, (5) federal and state agencies have made health care