CA-AG v. Hernandez and Moscoso

Alma Hernandez and Jose Moscoso allegedly embezzled money from an SEIU California-sponsored political action committee (PAC). According to the California Franchise Tax Board (FTB), Hernandez and Moscoso allegedly underreported income from 2014 to 2019. Moscoso's air duct cleaning business allegedly failed to report employees’ wages from 2017 to 2020. Hernandez allegedly approved two checks totaling $11,700 issued by the PAC’s bank account to Moscoso for services he did not provide. According to the complaint, Moscoso and Hernandez also allegedly filed false joint income tax returns when they underreported $1,427,874 of income to the FTB for tax years 2014 through 2018. Moscoso allegedly did not disclose to EDD that he employed multiple individuals to work in his air duct cleaning business, resulting in more than $300,000 in unreported wages. Additionally, from 2017 through 2020, Moscoso allegedly failed to file quarterly reports with EDD and failed to pay more than $16,000 in employment taxes.

Summary generated from official California Attorney General press release