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.
The cheapest variety of battery available for electric cars is made of lead and can go from $100 to $140, depending on the battery's size. This type of battery has to be recharged about once every 150 miles. The most expensive material to use in a car battery is lithium. Lithium batteries for electric cars can go for anywhere between $500 and $650, but they only have to be recharged every three hundred miles. They also last longer than any other type of battery for an electric car.