Wiki New pt vs established

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if a doctor changes employers (he/she goes from one urology practice to another in the same market), and one of his/her patients chooses to follow him/her to the new practice: when the doctor sees the patient, is the patient considered a new patient or established? how would cms view the situation if the doctor has the same NPI, but different tax id? thank you for your help!
 
Established. Moving to a new practice doesn't change anything for the provider if his previous patients follow him to the new practice.
 
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