Question: Maryland Subscriber Answer: Remind your podiatrist to indicate the size of the excised mass in the patient's record so that you can choose an accurate code. Based on specifications your podiatrist provides, select one of the following codes: • 28039 -- Excision, tumor, soft tissue of foot or toe, subcutaneous; 1.5 cm or greater • 28041 -- Excision, tumor, soft tissue of foot or toe, subfascial (e.g., intramuscular); 1.5 cm or greater • 28043 -- Excision, tumor, soft tissue of foot or toe, subcutaneous; less than 1.5 cm • 28045 -- Excision, tumor, soft tissue of foot or toe, subfascial (e.g., intramuscular); less than 1.5 cm.