Just read a MLN Matter # SE 1315 concerning billing an E/M service when the patient also receives a pulmonary function study, that the E/M should not be billed, even with a modifier. Under the Billing Considertions, it states that if the E/M was not separately identifiable, then the E/M service should not be billed. I am in the process of auditing a Pulmonologist and he sees a lot of new patients with SOB, etc. Do we not report the 94010 or the 94760?