Queens edition · Wednesday 11 November 2026

Fraudsters Paradise

Page one · The official record, in type loud enough to read from across the room

Guilty plea · 9 November 2026 · Sentencing is still ahead · A plea is not a sentence

The accused · Flushing · He pleaded

Daniel Lee

Guilty plea · $127 million · Happy Life · Royal Adult Day Care

“I gave the payment.” “I left the envelope [for a patient] with Tony [Kim].”

Daniel Lee, also known as Daniel Yang and Donghee Yang, texted this to a co-conspirator. IRS Criminal Investigation, 9 February 2026, quoting the complaint. The IRS release

10 seconds · Not the plea

The bills

Billed while they were in the hospital

Prosecutors say some social adult day care claims were submitted when the Medicaid recipients could not have been there. They were hospitalized.

The search

More than $100,000 in cash. Inside Happy Life.

Law enforcement recovered it on a search warrant at the day care. About $900,000 more was seized from bank accounts.

The plea

Daniel Lee pleaded guilty. No sentence yet.

Daniel Lee admitted two conspiracies: health care fraud, and money laundering. A judge sets the sentence on 2 March 2027. Thirty years is the maximum.

  1. 11 July 2026Shirley and Oz on camera in Flushing. Not the plea.
  2. 9 November 2026Daniel Lee pleads guilty. Health care fraud and money laundering.
  3. 10 November 2026Justice Department announces it. Press release 26-1341. The release
  4. 2 March 2027Sentencing date. No sentence yet. Maximum 30 years.

“Yesterday’s guilty plea marks the end of the defendant’s long running and staggering fraud against the Medicare and Medicaid programs.”

Joseph Nocella Jr., U.S. Attorney for the Eastern District of New York, 10 November 2026.
Nick Shirley speaking at a 2026 summit
Nick Shirley, 2026 summit, Maryland. Interviewer, not the defendant. Gage Skidmore, CC BY-SA 4.0.

What the record says about Daniel Lee

Daniel Lee, 57, of Flushing, was program director at Happy Life Inc. and at Royal Adult Day Care Center. The IRS Criminal Investigation release of 9 February 2026 says he is also known as “Daniel Yang” and “Donghee Yang,” and quotes his text messages about payments: “I gave the payment,” and “I left the envelope [for a patient] with Tony [Kim].” IRS release

Epoch Times (11 November 2026), reading the indictment, reports that New York State Comptroller auditors visited Royal in February 2024 and that Lee told them some daily sign-in sheets “may have been thrown away by the cleaners or left in his car or home.” Royal claimed 1,041 people on one day, 8 August 2022, at a site permitted for 81. These are allegations from court papers, relayed by that newspaper. Epoch Times

No photograph of Lee and no statement from him after the plea appears in release 26-1341 or the sources above, so none is shown. Co-defendant Inwoo Kim has not pleaded guilty.

The Nick Shirley story

Nick Shirley brought the cameras. On 11 July 2026 he walked into Flushing with Dr. Oz, and the New York Post put the film online. Ten seconds of it run above.

Four months later the case reached a courtroom. On 9 November 2026 Daniel Lee pleaded guilty, and on 10 November the Justice Department described a scheme of about $127 million in Medicare and New York Medicaid bills. Agents recovered more than $100,000 in cash at Happy Life and seized about $900,000 from bank accounts.

Shirley is the interviewer, not the defendant. The film is not the plea, and its own claims are not printed here. The Lee figures here come from Justice Department release 26-1341; the other cases cite their own sources. Sentencing is 2 March 2027. There is no sentence yet.

Also on the site

  1. FBI graphic: Man sentenced for defrauding victims in an ADU investment scheme 30 October 2026 Sentenced

    Housing units that were never built

    Ethan Joseph Sanchez was sentenced to 63 months after admitting he took more than $8.2 million for accessory dwelling units he did not build.

  2. Cash recovered from mailed packages in the senior fraud case 26 October 2026 Guilty pleas

    Cash mailed by thousands of seniors

    The last of 25 defendants pleaded guilty in a $65 million scheme. Most sentences are still ahead.

  3. House under construction on the Concord lot in the deed fraud case, published by CBS Boston 4 November 2026 Plea, not sentenced

    Out-of-state owners, sold on paper

    Moshe Levi pleaded guilty in property sales of more than $1.5 million. Sentencing is set for 11 February 2027.

  4. Federal Trade Commission building, photograph published by the Houston Chronicle October 2026 Civil refunds

    Cash-advance refunds from Cleo AI

    The FTC is sending more than $15.8 million to 2,124,796 people. This is a settlement, not a criminal case.