My father has $6978 in a card that is used for only medical/doctor visits. If he takes all of the money out, how much does he have to pay back or how much is he going to be charged during his income taxes for using the money for non medical reasons?

If your asking about a Health Savings Account, any withdrawals not used for medical purposes are treated as ordinary income for tax purposes. Since the taxes he would owe to federal and also state/local income it's impossible for me to predict what that amount is. The withdrawal is also subject to a 10% early withdrawal penalty (similar to an IRA) if he is under age 65 and not disabled. That penalty amount is going up to 20% in 2011, so beware.