If you are required to file a return and fail to file, there is no statute of limitations on any tax, penalties and interest you may owe, until you file. Then the IRS has three years in which to assess the charges.
1 For example, CostHelper readers with AAA membership reported paying $97-$139 for on-the-spot battery testing and replacement, at an average cost of $119.  Car dealerships are typically the most expensive option for having a replacement battery installed.
typical costs depending on the make and model of the vehicle expect to pay about $ 50 $ 120 for a typical car battery and $ 90 $ 200 or more for a premium battery with a longer warranty and better cold weather performance or one for a luxury vehicle