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.
Bottom: AAA battery (1000 mAÂ·h) An ampere-hour ar amp-hour (SI symbol AÂ·h or A h; also denoted Ah) is a unit of electric charge, having dimensions of electric current times time, equal to the charge transferred by a steady current of one ampere flowing for one hour, or 3600 coulombs.