You are right Tracy. I called the dental board yesterday and filed an anonymous report. They will perform an audit and then require the Dr. to pay the refunds plus interest. I turned in my resignation notice this morning and e-mailed a detailed report to my sister (who is the office manager) showing them the list of people who are due refunds. I told them that they need to do what is right and that I can't be a party to what is happening. This is sure to put a damper on my family Christmas get together.