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.
How expensive is it to replace a battery? A new car battery costs from $60 to $130 and your dealer may charge another $30-$80 to have it replaced. Replacing a car battery as a do-it-yourself project is not very difficult but the battery is quite heavy. new car battery costs from $60 to $130 and your dealer may charge another $30-$80 to have it replaced. Replacing a car battery as a do-it-yourself project is not very difficult but the battery is quite heavy.