A West Virginia dermatologist has been charged with health care fraud in a 23-count federal indictment that says he fraudulently billed Medicare and Medicaid, the Associated Press reported yesterday. U.S. Attorney William Ihlenfeld said that Dr. Allen Saoud of Clarksburg, W.Va., was the sole owner and officer of AGS Inc. in Bridgeport. Saoud is also charged with filing false tax returns and a bankruptcy document, obstructing federal internal revenue laws, and making false statements to a federal agent. He faces 12 counts of bankruptcy fraud as well.