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 Much Does a Typical Car Battery Cost. Many people wonder from time to time how much a car battery will cost. The parts cost of a car battery replacement depends on a few factors. These include the brand of the battery, where you buy and mostly the quality of the battery. The higher the quality, the higher the car battery cost. DuraLast is the maker of some of the lowest priced batteries on the market. Average prices range from around $40 to $50 for a stock replacement battery and up to $60 to $70 for a battery with a slightly higher capacity.