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.
AAA â 2008 Vehicle Cost Estimates Fixed and variable costs for various types of vehicles in the US for the first five years of operation. Average cost per mile for a medium sedan ranges from $0.47 to $0.72 per mile and $7190 to $9369 per year depending on distance driven.