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Agents remained all day Wednesday at Vitreo-Retinal Consultants Eye Center, the West Palm Beach offices of the doctor, Salomon Melgen. They also searched several other offices that the doctor has in the area, according to a law enforcement official who spoke on the condition of anonymity because the investigation was continuing. Dr. Melgen, 58, owns over a dozen Florida-registered companies.

At the West Palm Beach office, agents from the F.B.I. were joined by the Office of the Inspector General of the federal Department of Health and Human Services, which investigates fraud in Medicare, Medicaid and other agency programs.

At midmorning, investigators carried in a crowbar, and a locksmith arrived shortly after noon. A few hours later, they hauled away more than 30 cardboard boxes and placed them into the back of an unmarked van and into a white vehicle.

Other than acknowledging that the F.B.I. was "conducting law enforcement activity" there, the agency declined to comment.

"The government has not informed Dr. Melgen what its concerns are," Lawrence Duffy, a lawyer for Dr. Melgen, said in a statement. "However, we are confident that Dr. Melgen has acted appropriately at all times."

Records show Dr. Melgen, who is best known for his association with Democratic politicians, including Senator Menendez, owes the Internal Revenue Service more than $10 million.

The raid came just four days after a conservative Web site alleged that the F.B.I. was looking into accusations that Mr. Menendez and Dr. Melgen frequented under-age prostitutes in the Dominican Republic.

The site included videos from alleged prostitutes and e-mail exchanges between an F.B.I. agent and a source in the Dominican Republic, who first referred the case to a nonprofit group in Washington.

In a statement, the senator called the allegations involving prostitutes "false" and "manufactured by a politically-motivated right-wing blog." The senator's office said Wednesday night that Mr. Menendez had reimbursed Dr. Melgen $58,500 for two flights that he had taken aboard his private jet in 2010.

The senator also called Dr. Melgen "a friend and political supporter."

Dr. Melgen told The New York Times last week, "I can assure you that all of the allegations are false."