Official source Data mirrored from Centers for Medicare & Medicaid Services Open Payments · General Payments · CMS publication 2026-06-30 View official record

Covered recipient · General Payments record

PAUL S LEE

Allopathic & Osteopathic Physicians Internal Medicine Gastroenterology

NPI
1760531693
CMS profile
80223
Location
IRVINE, CA

A name match is not confirmation of identity. CMS publishes records for different people under similar names; the NPI, specialty, and location shown on this page are the CMS-published fields that distinguish them.

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General Payments · PY2021 · Entire year

$1,439.52

59 records · 0 disputed

Summary and payment records

  • CMS publication 2026-06-30
Read the payment records

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

— Centers for Medicare & Medicaid Services, Open Payments

A reported payment reflects a financial relationship a company disclosed. It does not indicate wrongdoing or a conflict of interest, and it says nothing about the quality of a provider's care.

These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.

A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.

How these totals are calculated
  • This total is the sum of the individual General Payments record amounts CMS published for the labeled program year(s); each record amount is used unmodified. The total itself is computed by this site. 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.
  • Methodology & Data — sourcing, labeling, and limitations.

Provider summaries generated . CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state. View the official CMS record ↗

By nature of payment

PY2021 · entire year · sorted by reported total

Nature of paymentAmountRecords
Food and Beverage $1,439.52 59

By paying entity

PY2021 · entire year · sorted by reported total

Payment records · PY2021

Ordering applied by this site (date, newest first, then paying entity) · record values are shown as CMS published them

General Payments · PY2021 · Physicians and non-physician practitioners · CMS publication 2026-06-30

59 matching records · $1,439.52 reported total · 0 disputed

Nature of payment: All payment types

Records imported here (UTC).

Link to these filtered records · CMS source dataset ↗

Download all 59 matching records (CSV)

CSV includes CMS record IDs, source and publication dates, the data edition, and a link to these filters. Formula-like text cells are prefixed with an apostrophe for spreadsheet safety.

Showing records 1–50 of 59.

Paying entityAmountDate Nature of paymentDispute statusPublication flagsPublished Record IDSource
AbbVie Inc. $20.9312/09/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274319 CMS
Takeda Pharmaceuticals U.S.A., Inc. $16.9712/09/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026820043047 CMS
Janssen Biotech, Inc. $23.8912/08/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026788652897 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $20.3112/08/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026850412157 CMS
Nestle HealthCare Nutrition Inc. $23.2612/06/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026820920365 CMS
AbbVie Inc. $108.5912/02/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274313 CMS
AbbVie Inc. $27.6411/17/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274307 CMS
Janssen Biotech, Inc. $16.4911/16/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026788652889 CMS
AbbVie Inc. $25.8011/11/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274301 CMS
QOL Medical, LLC $21.2611/10/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026833626775 CMS
Takeda Pharmaceuticals U.S.A., Inc. $13.1211/09/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026820043043 CMS
Ironwood Pharmaceuticals, Inc $14.7110/21/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026855126665 CMS
AbbVie Inc. $27.0210/13/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274295 CMS
Janssen Biotech, Inc. $31.8410/12/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026788652907 CMS
Janssen Biotech, Inc. $19.8010/05/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026788652895 CMS
AbbVie Inc. $16.9910/01/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274289 CMS
Janssen Biotech, Inc. $21.5609/29/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026788652887 CMS
RedHill Biopharma Inc. $18.4009/29/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026799930185 CMS
AbbVie Inc. $171.9709/23/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274283 CMS
AbbVie Inc. $14.4009/21/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274277 CMS
AbbVie Inc. $24.8709/20/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274271 CMS
AbbVie Inc. $15.8509/15/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274265 CMS
Alfasigma USA, Inc. $22.0009/15/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026853053425 CMS
RedHill Biopharma Inc. $15.5809/14/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026799930183 CMS
AbbVie Inc. $23.2109/13/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274259 CMS
AbbVie Inc. $20.9608/31/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274253 CMS
Daiichi Sankyo Inc. $20.9708/26/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026836314505 CMS
AbbVie Inc. $19.2808/23/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274247 CMS
AbbVie Inc. $22.4408/18/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274241 CMS
AbbVie Inc. $12.5608/16/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274235 CMS
Gilead Sciences, Inc. $19.0608/06/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026848228155 CMS
AbbVie Inc. $26.0507/30/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274229 CMS
AbbVie Inc. $19.8107/29/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274217 CMS
AbbVie Inc. $93.6807/29/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274223 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $8.7607/29/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026850031933 CMS
AbbVie Inc. $24.1607/23/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274213 CMS
AbbVie Inc. $21.8507/22/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274206 CMS
Celgene Corporation $20.6607/01/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026783710439 CMS
Janssen Biotech, Inc. $27.0906/30/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026788652905 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $5.3906/30/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026850367671 CMS
AbbVie Inc. $20.4106/28/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274200 CMS
Janssen Biotech, Inc. $14.2406/15/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026788652893 CMS
AbbVie Inc. $22.7606/11/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274194 CMS
Nestle HealthCare Nutrition Inc. $26.7306/11/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026820920361 CMS
AbbVie Inc. $29.8706/08/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274189 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $14.9106/03/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026850218307 CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC $20.2806/03/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026850239905 CMS
Takeda Pharmaceuticals U.S.A., Inc. $15.9706/01/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026820043039 CMS
Janssen Biotech, Inc. $18.4005/27/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026788652899 CMS
AbbVie Inc. $18.6005/12/2021 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026795274183 CMS

By program year

All program years on this page · sorted by year

Program yearAmountRecords
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
PY2025 $3,033.19 151

Source & provenance

Dataset
CMS Open Payments — General Payments
Publisher of source data
Centers for Medicare & Medicaid Services
CMS publication date
2026-06-30
Program years on this page
2019, 2020, 2021, 2022, 2023, 2024, 2025
Source files and profile matching
Generated from
OP_DTL_GNRL_PGYR2025_P06302026_06032026.csv

One page per canonical provider; split Profile_IDs are merged via Associated_Covered_Recipient_Profile_ID_1/_2 from the Covered Recipient Profile Supplement.

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.

Cite this record.

Plain
PAUL S LEE, NPI 1760531693. IndustryPayments, data edition 2026-07-26T04:22:22Z. https://industrypayments.org/provider/npi-1760531693.
APA 7
IndustryPayments. (2026). PAUL S LEE, NPI 1760531693 (Data edition 2026-07-26T04:22:22Z) [Data set]. https://industrypayments.org/provider/npi-1760531693
Bluebook
PAUL S LEE, NPI 1760531693, IndustryPayments (data edition 2026-07-26T04:22:22Z), https://industrypayments.org/provider/npi-1760531693.

Source: Centers for Medicare & Medicaid Services, Open Payments.