Health care fraud is a criminal act whereby a person or entity makes false or exaggerated claims to a health care provider or insurer, typically for financial gain. It can include billing for services not provided, upcoming or unbundling services, or misrepresenting the condition or treatment of a patient. Health care fraud is a serious problem in the United States, costing billions of dollars each year. There are several types of health care fraud, including: • False billing: This involves submitting claims for services or medical devices that were never provided, or overfilling for services. Upcomingng: This is when a provider bills for a more expensive service than the one that was actually provided. • Unbundling: This is when a provider bills for multiple services that are usually billed as a single service. • Kickbacks: This is when a provider receives a payment in exchange for referring patients or ordering certain services. • Identity theft: This is when someone uses another person's identity to submit fraudulent claims. • Drug diversion: This is when a provider acquires medications and then diverts them for personal use or resale.