Covered recipient · General Payments record

PAUL S LEE

Allopathic & Osteopathic Physicians Internal Medicine Gastroenterology

NPI: 1760531693
CMS profile: 80223
Location: IRVINE, CA

General Payments · PY2018–2024

$15,180.46

Reported across 669 records
CMS publication 2026-01-23

Latest program year · PY2024

$2,747.60

127 records · 0 disputed

Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.

How these totals are calculated

The total is the sum of the General Payments records CMS published for the labeled program year(s), exactly as published. Nothing is estimated, weighted, or combined across categories.
General Payments only. Research and Ownership/Investment are separate datasets and are never summed with these figures; amounts are kept separate per program year.
Featured-page threshold (a presentation gate, not a judgment): records>=3 OR total>=100 (all years).
Methodology & Data — sourcing, labeling, and limitations.

By nature of payment

PY2024 · sorted by reported total

Nature of payment	Amount	Records
Food and Beverage	$2,727.13	126
Education	$20.47	1

By paying entity

PY2024 · sorted by reported total

Paying entity	Amount	Records
ABBVIE INC.	$1,114.05	56
BOSTON SCIENTIFIC CORPORATION	$356.76	3
AIMMUNE THERAPEUTICS, INC.	$258.51	19
GENZYME CORPORATION	$177.95	6
Janssen Biotech, Inc.	$170.16	9
Takeda Pharmaceuticals U.S.A., Inc.	$169.11	12
Regeneron Healthcare Solutions, Inc.	$102.56	4
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$82.13	4
Lilly USA, LLC	$48.89	2
Celltrion USA Inc.	$46.55	2
CapsoVision, Inc.	$43.81	1
PFIZER INC.	$37.78	2
Phathom Pharmaceuticals, Inc.	$29.51	1
Gilead Sciences, Inc.	$21.95	1
Exact Sciences Corporation	$20.80	1
Acerta Pharma LLC	$18.56	1
Celgene Corporation	$17.87	1
Ferring Pharmaceuticals Inc.	$17.10	1
Ardelyx, Inc.	$13.55	1

By program year

All program years on this page · sorted by year

Program year	Amount	Records
PY2018	$1,599.42	102
PY2019	$1,897.72	118
PY2020	$2,411.76	36
PY2021	$1,439.52	59
PY2022	$2,237.69	92
PY2023	$2,846.75	135
PY2024	$2,747.60	127

Payment records · PY2024 (127)

Sorted by paying entity, then date · as published by CMS

Program year 2024 2018 2019 2020 2021 2022 2023 Record-level detail is published for PY2024; earlier years are summarised in “By program year”.

Paying entity	Amount	Date	Nature of payment	Dispute status	Published	Record ID	Source
ABBVIE INC.	$15.66	01/04/2024	Food and Beverage	Undisputed	01/23/2026	1104155262	CMS
ABBVIE INC.	$14.05	01/09/2024	Food and Beverage	Undisputed	01/23/2026	1104155264	CMS
ABBVIE INC.	$4.63	01/11/2024	Food and Beverage	Undisputed	01/23/2026	1104155266	CMS
ABBVIE INC.	$22.44	01/23/2024	Food and Beverage	Undisputed	01/23/2026	1104155268	CMS
ABBVIE INC.	$16.38	01/24/2024	Food and Beverage	Undisputed	01/23/2026	1104155270	CMS
ABBVIE INC.	$10.93	01/31/2024	Food and Beverage	Undisputed	01/23/2026	1104155272	CMS
ABBVIE INC.	$15.98	02/09/2024	Food and Beverage	Undisputed	01/23/2026	1104155274	CMS
ABBVIE INC.	$21.27	02/16/2024	Food and Beverage	Undisputed	01/23/2026	1104155276	CMS
ABBVIE INC.	$14.07	02/22/2024	Food and Beverage	Undisputed	01/23/2026	1104155278	CMS
ABBVIE INC.	$12.18	03/01/2024	Food and Beverage	Undisputed	01/23/2026	1104155280	CMS
ABBVIE INC.	$8.15	03/22/2024	Food and Beverage	Undisputed	01/23/2026	1104155282	CMS
ABBVIE INC.	$8.47	03/27/2024	Food and Beverage	Undisputed	01/23/2026	1104155284	CMS
ABBVIE INC.	$9.91	04/03/2024	Food and Beverage	Undisputed	01/23/2026	1104155286	CMS
ABBVIE INC.	$15.31	05/02/2024	Food and Beverage	Undisputed	01/23/2026	1104155288	CMS
ABBVIE INC.	$31.49	05/09/2024	Food and Beverage	Undisputed	01/23/2026	1104155290	CMS
ABBVIE INC.	$3.22	05/15/2024	Food and Beverage	Undisputed	01/23/2026	1104155292	CMS
ABBVIE INC.	$6.91	05/15/2024	Food and Beverage	Undisputed	01/23/2026	1104155294	CMS
ABBVIE INC.	$20.04	05/20/2024	Food and Beverage	Undisputed	01/23/2026	1104155296	CMS
ABBVIE INC.	$17.17	05/30/2024	Food and Beverage	Undisputed	01/23/2026	1104155298	CMS
ABBVIE INC.	$16.53	06/01/2024	Food and Beverage	Undisputed	01/23/2026	1104155300	CMS
ABBVIE INC.	$4.78	06/06/2024	Food and Beverage	Undisputed	01/23/2026	1104155302	CMS
ABBVIE INC.	$16.11	06/12/2024	Food and Beverage	Undisputed	01/23/2026	1104155304	CMS
ABBVIE INC.	$120.00	07/03/2024	Food and Beverage	Undisputed	01/23/2026	1104155306	CMS
ABBVIE INC.	$17.88	07/08/2024	Food and Beverage	Undisputed	01/23/2026	1104155308	CMS
ABBVIE INC.	$3.62	07/17/2024	Food and Beverage	Undisputed	01/23/2026	1104155310	CMS
ABBVIE INC.	$10.61	07/19/2024	Food and Beverage	Undisputed	01/23/2026	1104155312	CMS
ABBVIE INC.	$15.94	07/31/2024	Food and Beverage	Undisputed	01/23/2026	1104155314	CMS
ABBVIE INC.	$4.76	08/05/2024	Food and Beverage	Undisputed	01/23/2026	1104155316	CMS
ABBVIE INC.	$28.60	08/07/2024	Food and Beverage	Undisputed	01/23/2026	1104155318	CMS
ABBVIE INC.	$19.78	08/08/2024	Food and Beverage	Undisputed	01/23/2026	1104155320	CMS
ABBVIE INC.	$18.10	08/22/2024	Food and Beverage	Undisputed	01/23/2026	1104155322	CMS
ABBVIE INC.	$3.74	08/28/2024	Food and Beverage	Undisputed	01/23/2026	1104155324	CMS
ABBVIE INC.	$8.00	08/28/2024	Food and Beverage	Undisputed	01/23/2026	1104155326	CMS
ABBVIE INC.	$12.36	09/04/2024	Food and Beverage	Undisputed	01/23/2026	1104155328	CMS
ABBVIE INC.	$32.03	09/04/2024	Food and Beverage	Undisputed	01/23/2026	1104155330	CMS
ABBVIE INC.	$30.60	09/12/2024	Food and Beverage	Undisputed	01/23/2026	1104155332	CMS
ABBVIE INC.	$20.68	09/12/2024	Food and Beverage	Undisputed	01/23/2026	1104155334	CMS
ABBVIE INC.	$17.90	09/12/2024	Food and Beverage	Undisputed	01/23/2026	1104155336	CMS
ABBVIE INC.	$15.96	09/26/2024	Food and Beverage	Undisputed	01/23/2026	1104155338	CMS
ABBVIE INC.	$14.61	10/08/2024	Food and Beverage	Undisputed	01/23/2026	1104155340	CMS
ABBVIE INC.	$13.40	10/09/2024	Food and Beverage	Undisputed	01/23/2026	1104155342	CMS
ABBVIE INC.	$25.21	10/16/2024	Food and Beverage	Undisputed	01/23/2026	1104155344	CMS
ABBVIE INC.	$34.20	10/16/2024	Food and Beverage	Undisputed	01/23/2026	1104155346	CMS
ABBVIE INC.	$19.87	10/24/2024	Food and Beverage	Undisputed	01/23/2026	1104155348	CMS
ABBVIE INC.	$4.44	10/29/2024	Food and Beverage	Undisputed	01/23/2026	1104155350	CMS
ABBVIE INC.	$112.62	11/04/2024	Food and Beverage	Undisputed	01/23/2026	1104155352	CMS
ABBVIE INC.	$16.79	11/06/2024	Food and Beverage	Undisputed	01/23/2026	1104155354	CMS
ABBVIE INC.	$33.64	11/13/2024	Food and Beverage	Undisputed	01/23/2026	1104155356	CMS
ABBVIE INC.	$28.50	11/15/2024	Food and Beverage	Undisputed	01/23/2026	1104155358	CMS
ABBVIE INC.	$18.74	11/20/2024	Food and Beverage	Undisputed	01/23/2026	1104155360	CMS
ABBVIE INC.	$16.35	12/06/2024	Food and Beverage	Undisputed	01/23/2026	1104155362	CMS
ABBVIE INC.	$13.97	12/06/2024	Food and Beverage	Undisputed	01/23/2026	1104155364	CMS
ABBVIE INC.	$26.47	12/11/2024	Food and Beverage	Undisputed	01/23/2026	1104155366	CMS
ABBVIE INC.	$17.53	12/12/2024	Food and Beverage	Undisputed	01/23/2026	1104155368	CMS
ABBVIE INC.	$18.33	12/18/2024	Food and Beverage	Undisputed	01/23/2026	1104155370	CMS
ABBVIE INC.	$13.14	12/18/2024	Food and Beverage	Undisputed	01/23/2026	1104155372	CMS
AIMMUNE THERAPEUTICS, INC.	$8.22	01/20/2024	Food and Beverage	Undisputed	01/23/2026	1147021549	CMS
AIMMUNE THERAPEUTICS, INC.	$5.12	01/24/2024	Food and Beverage	Undisputed	01/23/2026	1147021561	CMS
AIMMUNE THERAPEUTICS, INC.	$12.20	02/02/2024	Food and Beverage	Undisputed	01/23/2026	1147021731	CMS
AIMMUNE THERAPEUTICS, INC.	$8.76	02/15/2024	Food and Beverage	Undisputed	01/23/2026	1147018266	CMS
AIMMUNE THERAPEUTICS, INC.	$25.32	03/05/2024	Food and Beverage	Undisputed	01/23/2026	1147019352	CMS
AIMMUNE THERAPEUTICS, INC.	$10.75	03/05/2024	Food and Beverage	Undisputed	01/23/2026	1147021717	CMS
AIMMUNE THERAPEUTICS, INC.	$13.31	05/16/2024	Food and Beverage	Undisputed	01/23/2026	1146983271	CMS
AIMMUNE THERAPEUTICS, INC.	$19.94	05/21/2024	Food and Beverage	Undisputed	01/23/2026	1146983395	CMS
AIMMUNE THERAPEUTICS, INC.	$18.98	05/21/2024	Food and Beverage	Undisputed	01/23/2026	1146983397	CMS
AIMMUNE THERAPEUTICS, INC.	$16.06	06/01/2024	Food and Beverage	Undisputed	01/23/2026	1146978055	CMS
AIMMUNE THERAPEUTICS, INC.	$8.83	07/25/2024	Food and Beverage	Undisputed	01/23/2026	1146983355	CMS
AIMMUNE THERAPEUTICS, INC.	$9.10	07/25/2024	Food and Beverage	Undisputed	01/23/2026	1146983359	CMS
AIMMUNE THERAPEUTICS, INC.	$25.99	09/03/2024	Food and Beverage	Undisputed	01/23/2026	1146991742	CMS
AIMMUNE THERAPEUTICS, INC.	$15.34	10/01/2024	Food and Beverage	Undisputed	01/23/2026	1147007666	CMS
AIMMUNE THERAPEUTICS, INC.	$8.32	10/11/2024	Food and Beverage	Undisputed	01/23/2026	1146991254	CMS
AIMMUNE THERAPEUTICS, INC.	$12.80	10/22/2024	Food and Beverage	Undisputed	01/23/2026	1147007037	CMS
AIMMUNE THERAPEUTICS, INC.	$19.18	10/30/2024	Food and Beverage	Undisputed	01/23/2026	1147008012	CMS
AIMMUNE THERAPEUTICS, INC.	$11.45	11/26/2024	Food and Beverage	Undisputed	01/23/2026	1147007139	CMS
AIMMUNE THERAPEUTICS, INC.	$8.84	12/12/2024	Food and Beverage	Undisputed	01/23/2026	1146997314	CMS
Ardelyx, Inc.	$13.55	12/09/2024	Food and Beverage	Undisputed	01/23/2026	1146691794	CMS
AstraZeneca Pharmaceuticals LP	$18.56	03/28/2024	Food and Beverage	Undisputed	01/23/2026	1105709346	CMS
Boston Scientific Corporation	$137.78	01/05/2024	Food and Beverage	Undisputed	01/23/2026	1092718722	CMS
Boston Scientific Corporation	$87.81	05/15/2024	Food and Beverage	Undisputed	01/23/2026	1092718724	CMS
Boston Scientific Corporation	$131.17	10/23/2024	Food and Beverage	Undisputed	01/23/2026	1092718726	CMS
CapsoVision, Inc.	$43.81	10/31/2024	Food and Beverage	Undisputed	01/23/2026	1154308706	CMS
Celgene Corporation	$17.87	03/06/2024	Food and Beverage	Undisputed	01/23/2026	1101173928	CMS
Celltrion USA Inc.	$20.47	09/18/2024	Education	Undisputed	01/23/2026	1075854267	CMS
Celltrion USA Inc.	$26.08	11/14/2024	Food and Beverage	Undisputed	01/23/2026	1075854269	CMS
Exact Sciences Corporation	$20.80	05/14/2024	Food and Beverage	Undisputed	01/23/2026	1114752827	CMS
Ferring Pharmaceuticals Inc.	$17.10	10/17/2024	Food and Beverage	Undisputed	01/23/2026	1137490268	CMS
GENZYME CORPORATION	$27.45	01/25/2024	Food and Beverage	Undisputed	01/23/2026	1139963107	CMS
GENZYME CORPORATION	$43.07	02/13/2024	Food and Beverage	Undisputed	01/23/2026	1139963099	CMS
GENZYME CORPORATION	$26.74	03/05/2024	Food and Beverage	Undisputed	01/23/2026	1139963115	CMS
GENZYME CORPORATION	$24.96	08/29/2024	Food and Beverage	Undisputed	01/23/2026	1139963155	CMS
GENZYME CORPORATION	$25.53	10/22/2024	Food and Beverage	Undisputed	01/23/2026	1139963183	CMS
GENZYME CORPORATION	$30.20	12/17/2024	Food and Beverage	Undisputed	01/23/2026	1139963193	CMS
Gilead Sciences, Inc.	$21.95	03/07/2024	Food and Beverage	Undisputed	01/23/2026	1133791633	CMS
Janssen Biotech, Inc.	$16.50	01/09/2024	Food and Beverage	Undisputed	01/23/2026	1078301326	CMS
Janssen Biotech, Inc.	$20.52	02/26/2024	Food and Beverage	Undisputed	01/23/2026	1078301032	CMS
Janssen Biotech, Inc.	$17.52	03/14/2024	Food and Beverage	Undisputed	01/23/2026	1078301288	CMS
Janssen Biotech, Inc.	$14.59	03/26/2024	Food and Beverage	Undisputed	01/23/2026	1078301112	CMS
Janssen Biotech, Inc.	$29.92	04/30/2024	Food and Beverage	Undisputed	01/23/2026	1078301350	CMS
Janssen Biotech, Inc.	$19.15	05/14/2024	Food and Beverage	Undisputed	01/23/2026	1078301126	CMS
Janssen Biotech, Inc.	$20.99	08/21/2024	Food and Beverage	Undisputed	01/23/2026	1078301530	CMS
Janssen Biotech, Inc.	$17.22	10/16/2024	Food and Beverage	Undisputed	01/23/2026	1078301462	CMS
Janssen Biotech, Inc.	$13.75	10/29/2024	Food and Beverage	Undisputed	01/23/2026	1078301428	CMS
Lilly USA, LLC	$25.82	01/15/2024	Food and Beverage	Undisputed	01/23/2026	1135277455	CMS
Lilly USA, LLC	$23.07	11/04/2024	Food and Beverage	Undisputed	01/23/2026	1135314097	CMS
PFIZER INC.	$17.04	01/09/2024	Food and Beverage	Undisputed	01/23/2026	1131136006	CMS
PFIZER INC.	$20.74	08/20/2024	Food and Beverage	Undisputed	01/23/2026	1131880699	CMS
Phathom Pharmaceuticals, Inc.	$29.51	05/21/2024	Food and Beverage	Undisputed	01/23/2026	1151087573	CMS
Regeneron Healthcare Solutions, Inc.	$30.20	08/26/2024	Food and Beverage	Undisputed	01/23/2026	1114098237	CMS
Regeneron Healthcare Solutions, Inc.	$26.17	09/17/2024	Food and Beverage	Undisputed	01/23/2026	1114098239	CMS
Regeneron Healthcare Solutions, Inc.	$19.55	10/10/2024	Food and Beverage	Undisputed	01/23/2026	1114098241	CMS
Regeneron Healthcare Solutions, Inc.	$26.64	10/24/2024	Food and Beverage	Undisputed	01/23/2026	1114098243	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$19.12	08/14/2024	Food and Beverage	Undisputed	01/23/2026	1153703401	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$23.73	09/25/2024	Food and Beverage	Undisputed	01/23/2026	1153556357	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$19.82	10/24/2024	Food and Beverage	Undisputed	01/23/2026	1153562844	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$19.46	12/17/2024	Food and Beverage	Undisputed	01/23/2026	1153626235	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$22.76	01/19/2024	Food and Beverage	Undisputed	01/23/2026	1137616457	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$23.06	01/23/2024	Food and Beverage	Undisputed	01/23/2026	1137616461	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$18.41	03/12/2024	Food and Beverage	Undisputed	01/23/2026	1137616464	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$13.50	07/19/2024	Food and Beverage	Undisputed	01/23/2026	1137616468	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$2.54	08/13/2024	Food and Beverage	Undisputed	01/23/2026	1137616472	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$10.54	08/13/2024	Food and Beverage	Undisputed	01/23/2026	1137616475	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$13.40	08/14/2024	Food and Beverage	Undisputed	01/23/2026	1137616479	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$1.08	08/14/2024	Food and Beverage	Undisputed	01/23/2026	1137616483	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$6.66	09/04/2024	Food and Beverage	Undisputed	01/23/2026	1137616486	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$19.22	09/05/2024	Food and Beverage	Undisputed	01/23/2026	1137616490	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$24.57	10/02/2024	Food and Beverage	Undisputed	01/23/2026	1137616494	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$13.37	12/06/2024	Food and Beverage	Undisputed	01/23/2026	1137616498	CMS

Source & provenance

Dataset: CMS Open Payments — General Payments
Publisher of source data: Centers for Medicare & Medicaid Services
CMS publication date: 2026-01-23
Program years on this page: 2018, 2019, 2020, 2021, 2022, 2023, 2024
Source files: Dataset page · Bulk file · PY2018 , PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024
Generated from: OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv

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Corrections to the substance of a record route to CMS through its review-and-dispute process; errors in how this site mirrors or displays a record route to us. Both paths are described in Methodology & Data.