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.
Battery Technology is Expensive. Batteries to store and use electrical power are the most expensive single component of these cars, with the current cost of around $500 per kilowatt-hour. A Model S has around 60 kilowatt-hours of capacity, meaning that approximately $30,000, or 42.25%, of the sticker price is due to the battery packs.