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.
Beckwith adds a quality lead-acid battery, the standard in most vehicles, will usually run between $80 and $170, while Manouchekian says the average price is $125. According to CostHelper, the cost of a typical battery runs between $50 and $120, while a long-lasting premium battery may run $90 to $200.