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.
From the AAA In the US, according to the AAA, the cost of operation is an average of 56 cents per mile. AAA includes the cost of depreciation of a new car, more than $3,500 per year.The actual cost can be much higher or lower depending on type of car, new or used, and miles driven.mall car: 50.5 cents (10,000 miles) to 35.4 cents (20,000 miles). Medium car: 70.2 cents (10,000 miles) to 45.5 cents (20,000 miles). Large car: 86.8 cents (10,000 miles) to 54.9 cents (20,000 miles). *The IRS in 2010 allows 50 cents per mile in computing expense deductions.