"I am not sure the first incident was a penalty. It was a coming together of two players and Gerrard's arm goes across Hibbert before there is any contact," bemoaned Moyes.
"Gerrard slipped and Hibbert did not make a tackle.
"The referee pulled out a yellow card and then the Liverpool captain has a
word with him and it becomes a red.
"Decisions are made, they happen, that is football. But in the last seconds of
the game there is the chance for it to be corrected and it would have been a result Everton deserved.
"We deserved that penalty if not more, and if the other penalties were more blatant than that, then I am in the wrong game.
"I am seemingly seeing football differently. If the referee does not see that you have got to ask why. Maybe they should not be there."
Decisions
He added: "We train every day, we know what decisions should be and the referee does not give it. That is beyond everything I can imagine.
"Referees do their job as best they can, I have tried very hard in the past year not to talk about referees. We have had referees into training and we are very supportive.
"They have a tough job, but do they understand how tough my job is and what it would have meant for us to get those points in the bag?
"There are now a couple of players banned. We understand what happened to Phil Neville, that was correct but we got no decisions at all.
"It can't just be me being bitter, people asked was the referee biased and I can't comment but we got nothing at all.
"I felt we were better than Liverpool. On another day we would have got another result, we did not play well but then Liverpool are not where they want to be either.
"Even down to nine men we still had the chance of a penalty and we did not get it. A win would have pushed us into the top half of the league because of crucial decisions going against us."