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.
BNEF expects electric car battery costs to be well below US$120 per kWh by 2030, and to fall further thereafter as new chemistries become available. McKinsey estimates that electric cars are competitive at a battery pack cost of $100/kWh (around 2030), and expects pack costs to be $190/kWh by 2020.