The Small Business/Self-Employed Division's Director, Collection Inventory Delivery and Selection, should analyze the population of TY 2013 High-Income Nonfilers (HINF) with expired extensions identified as not having filed a tax return and notify those taxpayers of the requirement to file the TY 2013 tax return. If resources do not allow for the notification of the entire population, document the analysis performed to determine the percentage of number of TY 2013 HINFs with expired extensions should be notified.