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 calculated the average costs for six different car types based on the ownership costs in the study. It found that the average cost of all sedans -- the majority of cars on the road -- is 60.8 cents per mile or $9,122 annually, based on 15,000 miles of driving.