document: Man pleads guilty to tax evasion in cemetery case MEMPHIS , Tenn. -- A cemetery owner charged with helping steal millions from funeral home trust funds has pleaded guilty to tax evasion . According to WMC-TV , 71-year-old Clayton Smart made the plea Friday as part of a larger deal reached earlier this year transferring the charge from Oklahoma to Memphis . Smart , a former Oklahoma oilman , faces up to five years in prison on the charge and a fine of $ 250,000 when he is sentenced June 30 . Smart was indicted in 2007 in Memphis , accused of diverting $ 20 million from cemetery trust funds . The cemeteries are in Tennessee and Michigan . Prosecutors in Oklahoma have said Smart filed a federal tax return for 2004 showing he had no income that year , but actually made more than $ 11 million and owed more than $ 4 million in taxes .
extractive_keyphrases: evasion income tennessee year memphis helping steal millions million clayton funds funeral made plea friday return filed cemetery indicted larger deal reached earlier transferring showing sentenced smart oklahoma charge pleaded guilty man pleads guilty prison oilman diverting michigan federal tax
abstractive_keyphrases: michigan prosecutors actually made more trust funds guilty plea millions smart filed memphis smart helping