Following a brief court trial, U.S. Magistrate Judge Jonathon Lebedoff found Borden guilty of failing to file federal income tax returns for calendar years 2000, 2001, and 2002.  Borden, an attorney from St. Paul, pled guilty on June 8, 2004 to three other charges of failing to file federal income tax returns for calendar years 1997, 1998, and 1999.

Borden was a Minnesota State senator from 1970 to 1979 and president of the Minnesota Chamber of Commerce from 1979 to 1990.

Borden faces a maximum potential penalty of one year in prison and/or a $100,000 fine on each of the six counts.  The actual sentence will be determined by Magistrate Judge Lebedoff.  A sentencing date has not been set.

The case is the result of an investigation by the Internal Revenue Service-Criminal Investigation Division.  Assistant United States Attorney Mike Cheever prosecuted the case.