subject matter of the direct examination and matters affecting the credibility of the witness.” Fed.R.Evid. 608(b) implements this by providing that specific instances of misconduct “may ... in the discretion of the court, if probative of truthfulness or untruthfulness, be inquired into on cross-examination of the witness (1) concerning the witness’ character for truthfulness or untruthfulness.... ” Evidence that a witness has made false statements in a tax return is obviously a matter which affects the witness’s credibility. See, e.g., United States v. Sullivan, 803 F.2d 87, 90-91 (3d Cir.1986), cert. denied, 479 U.S. 1036, 107 S.Ct. 889, 93 L.Ed.2d 841 (1987); United States v. Zandi, 769 F.2d 229, 236 (4th Cir.1985); see also United States v. Singer, 241 F.2d 717, 717 (2d Cir.1957) (<HOLDING>). The total failure to file tax returns for a
holding that the burden is upon the state under the applicable federal rules of evidence holding that where the record reveals no conflict in the evidence or impeachment of any witness the reviewing court may find the award was not based upon disbelief of the testimony of the witnesses holding that the essential purpose of use tax is the recoupment of lost sales tax revenue holding that the proper standard of proof is preponderance of the evidence holding before the advent of the federal rules of evidence that the use of a tax return for the purpose of impeachment was proper