A Type A ED is open 24/7 and uses CPT E&M codes 99281-99285
Type B ED is not open 24/7 but still has EMTALA reqirements it must meet, and use HCPC II G codes for the E&M levels
ICD-9 Vol 3 codes are not used in the ER or any outpatient department, they are for the reporting of procedures for the inpatient billing only.
Any time a physician level and a facility level match it is coincidence only. The physician uses the 95/97 guidelines and the facility use the criteria they create to obtain the visit level.