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.
An Interstate car battery will cost on average of 77.10 dollars, plus an additional 15 dollar core fee which is refundable upon the return of your old battery. It has been 2 years since Costco has rolled out the Interstate car battery at Costco and prices have remained relatively unchanged (in the Southern California area).