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.
Each battery pack cost Nissan an estimated US$18,000 at the car's launch in May 2010. By 2015, the battery costs were around US$300/kWh, giving a battery cost of around US$5,500 for batteries not within the eight year warranty period. Nissan reported that in Europe only 3 of 35,000 Leaf batteries had failed.