A Chubbuck resident and a 2006 Idaho gubernatorial candidate has entered a guilty plea to willful failure to pay federal taxes and will be required to pay more than seven million dollars in restitution to the Internal Revenue Service.

Dan Adamson, 57, entered his guilty plea on Wednesday before U.S. Magistrate Judge Ron E. Bush at the federal courthouse in Pocatello. The sentencing is set for March 9, 2009, before U.S. District Judge B. Lynn Winmill. Adamson faces a maximum sentence of five years in prison.

Adamson owned and operated Northwest Bec Corporation, a business operating out of Chubbuck, which managed six nursing home facilities in California. In the plea agreement, Adamson admitted that during the third quarter of 2001, he deducted and collected federal income withholding taxes and employees' portions of Social Security and Medicare from his employees of the nursing home facilities, but failed to pay over the funds to the Internal Revenue Services.

Adamson ran for Governor of Idaho in 2006 with a promise which included a free taco party for anyone who voted in the primary. He garnered 21 percent of the vote among the four Republican candidates, finishing second to C.L. "Butch" Otter, who received 70 percent of the vote. Otter went on to defeat Democrat Jerry M. Brady in the general election.