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.
1 With installation charges, taxes and recycling/core fees (which vary by state), the total cost for a replacement car battery can be $60-$300 or more. 2  For example, from 2010 to 2012, CostHelper readers reported paying $52-$130 for a car battery with do-it-yourself installation, at an average cost of $86. paid $154. 00 for battery & they washed my car. I dont know if I really needed a new battery, but it has a 5 yr.warrenty they say.VW.will call me on Monday to let me know how much my deductable will be, they said probably $300.00!! Thats alot of money I think.