I think the best reference would be to have them look at their own notes. Have an auditor come in and audit just the 99221-99223. That way they can see their own work and see that they are over coding and over billing for the missing 99221. I did a short search, and I couldn't find any reference point that gives guidance to leaving or taking off E&M codes. But there is solid info out there regarding overbilling - you just have to look.
You could reference the great responses on your last post of this subject -
This is a good article
This is a good one
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