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.
Electric-car battery costs: Tesla $190 per kwh for pack, GM $145 for cells. Lithium-ion cells and the battery packs that hold them are the single most costly part of modern electric cars. And how fast their costs will fall remains the defining factor in making those cars affordable for the mass market. GM made waves last fall when product chief Mark Reuss said the company will pay $145 per kilowatt-hour for the cells in the battery pack of the 2017 Chevrolet Bolt EV that will roll out at the end of this year.