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.
As you budget for your car, be sure to include the annual cost of insurance, gasoline, maintenance, and parking. According to the AAA Motor Club, the cost to own a car is approximately 52.2 cents per gallon in addition to any car payments you may make; that's up 1.9 cents since 2008.