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.
Add to circle. Enlarge Photo. car batteries are highly recyclable-AAA. A concern raised over upcoming electric-drive cars--the all-electric 2011 Nissan Leaf, the 2011 Chevrolet Volt, and the 2012 Toyota Prius Plug-In Hybrid --is what happens to their lithium-ion battery packs once the car's life ends.