Criminal Charges Filed Against SEIU Union Director in California


Alma Hernandez, executive director of California's largest union, faces robbery and perjury charges in Sacramento County Superior Court.

Alma Hernandez, executive director of California’s largest union, faces robbery and perjury charges in Sacramento County Superior Court.

The Sacramento Bee File, 2012

SEIU California Executive Director Alma Hernández and her husband Jose Moscoso face 13 crimes in a criminal complaint filed Oct. 4 in Sacramento County Superior Court.

Hernandez and her husband, Jose Moscoso, are charged with theft and tax evasion worth approximately $ 236,000. The felony charges include robbery, perjury, filing false income taxes and non-payment of unemployment and disability insurance taxes, according to the complaint.

The union announced that Hernandez had resigned from his post on Wednesday.

His transfers from a political action committee to Moscoso in 2014 caught the attention of a Fair Political Practices Commission investigator during a routine audit in 2018, triggering an investigation into the company based in CVC. Los Angeles, according to the complaint.

Hernandez is accused of making $ 11,400 in fraudulent payments to Moscoso from a political action committee while she was committee treasurer and political director of SEIU California, according to the complaint. The committee supported a candidacy for the state Senate by former Democratic Assembly member Jose Solorio of Santa Ana.

Hernandez identified the payments, which were quickly transferred to an account shared by the couple, as reimbursement for catering services from campaign volunteers, when in reality Moscoso did not provide any food, according to the complaint.

The couple allegedly underreported $ 1.4 million in income for their business, LA Duct Company, from 2014 to 2018, avoiding $ 143,000 in taxes, according to the complaint.

And Moscoso is said to have paid his employees illegally, avoiding paying about $ 80,000 in unemployment insurance taxes and about $ 3,100 in disability insurance, according to the complaint.

The prosecution documents include an improvement in white-collar crime that would require the couple to serve a state prison sentence, claiming the couple’s criminal behavior resulted in a loss of more than $ 100,000 to the Franchise Tax Board of State.

The lawsuit accuses the couple of the following 13 counts, all based in Sacramento County.

â–ª Count one – Grand theft

On or about October 23, 2014, Hernandez reportedly took $ 7,200 from the 2014 Senate Political Action Committee on Working Families for Solorio.

â–ª Count Two – Grand Theft

On or around October 30, 2014, Hernandez allegedly took $ 4,500 from the same committee.

â–ª Count Three – Perjury

On or around June 24, 2015, Hernandez identified the two fundraising committee payments from Solorio to Moscoso as related to food services, knowing they were not.

â–ª Count Four – A False Income Statement with the Intent of Escape

On or about October 15, 2015, Hernandez and Moscoso reportedly under-reported their income by $ 65,165 on their 2014 California tax return, avoiding $ 6,181 in taxes.

â–ª Fifth count – A false tax return with the intention of evading

On or about October 15, 2016, Hernandez and Moscoso reportedly under-reported their income by $ 102,721 on their 2015 state income tax return, avoiding $ 9,744 in taxes.

â–ª Count Six – A False Income Statement with the Intent of Escape

On or about November 2, 2018, Hernandez and Moscoso reportedly under-reported their income by $ 176,608 on their 2016 tax return, avoiding $ 16,697 in taxes.

â–ª Count Seven – A False Income Statement with the Intent of Escape

On or about April 15, 2018, Hernandez and Moscoso underreported their income by $ 416,734 on their 2017 return, avoiding $ 41,316 in taxes.

â–ª Count eight – A false income tax return with the intention of evading

On or about April 15, 2019, Hernandez and Moscoso reportedly under-reported their 2018 income by $ 666,646, avoiding $ 69,545 in taxes.

â–ª Count nine – Failure to file a report with the Department of Employment Development

Between January 1, 2017 and June 30, 2020, Moscoso allegedly failed to file quarterly reports with EDD detailing salaries and contributions paid to employees.

â–ª Count 10 – Non-payment of unemployment and training tax

Between January 1, 2017 and September 30, 2020, Moscoso allegedly failed to pay $ 8,865 in unemployment insurance and $ 150 in employment tax training on behalf of LA Duct Cleaning.

â–ª Count 11 – Failure to pay disability insurance

Between January 1, 2017 and September 30, 2020, Moscoso allegedly failed to pay EDD $ 3,098 in disability insurance on behalf of workers

â–ª Count 12 – Failure to file employment income tax returns with intent to evade payment of taxes

Between January 1, 2017 and September 30, 2020, Moscoso allegedly failed to file a tax return for LA Duct Cleaning showing $ 316,831 in wages paid to employees.

â–ª Count 13 – Failure to collect and pay personal income tax

Between January 1, 2017 and September 30, 2020, Moscoso allegedly failed to pay $ 4,588 in personal income tax on behalf of LA Duct Cleaning.

â–ª Special Allegation – Aggravated White Collar Crime With Loss Over $ 100,000

Hernandez and Moscoso’s alleged criminal behavior resulted in a loss of more than $ 100,000 by the Franchise Tax Board, subjecting them to additional punishment.

Criminal complaint from the director of SEIU in California

This story was originally published October 13, 2021 1:05 pm.

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Wes Venteicher presents the popular cover of The Bee’s State Worker in the newspaper’s Capitol Office. It covers taxes, pensions, labor, state expenses, and the California government. Originally from Montana, he reported on healthcare and politics in Chicago and Pittsburgh before joining The Bee in 2018.


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