Treatment of refractory headache: potential conflicts of interest in coding.

Issues directly or indirectly related to the increasing costs of health care services have the potential to adversely affect physicians' fiduciary responsibilities to their patients. Coding deception in response to perceived unfairness in reimbursement practices represents one of these potential adverse influences. This case discussion addresses the potential motivations underlying coding deception and the reasons it cannot be supported from either a legal or ethical perspective.