Martin V - The licensed physical therapists provide services using PT codes 97001-97002 for the workup and evaluation, plus 97010-97028 for the various modalities administered. Each therapist would bill for his own services using the correct codes and his own NPI, attached to the physician corporation's tax ID. If they're employing physical therapy assistants to provide unsupervised services at other sites, the PTs may be billing inappropriately, at least to Medicare: CMS requires direct supervision by a licensed PT, a physician, a PA, or an NP.