The Toffees manager suggested that Liverpool had previously attempted to pressure officials and insisted his club do not argue with officials and take all decisions "on the chin"
Boss Kenny Dalglish has criticised officials for decisions that have gone against his side in recent weeks and Moyes claimed the Reds had employed a similar tactic before their Premier League meeting in October.
"A similar thing happened before the first derby this season, when we got a player [Jack Rodwell] sent off," Moyes told reporters when asked if Liverpool were attempting to put pressure on the match officials ahead of the semi-final.
"I don't know what Liverpool's business is. We are not arguing with the referees at Everton.
"We've had bad decisions here and have had to take them on the chin. I've not made too big fuss of it.
"I've not called Mike Riley [general manager of the Professional Game Match Officials Board], not spoke to him. We have to go with the integrity of the referee, which we will do."
Moyes added that he was happy with the appointment of Howard Webb as the referee for Saturday's game and maintained that he would trust his judgement at Wembley.
"I'm pleased it's Howard," Moyes said. "He has handled many big games before and I hope he has a good game and handles it as he sees fit.
"But we are not discussing referees or the performance of referees here at Everton. We are not going to get embroiled in that.
"We will go with the referee on the day. We will trust his judgment. No doubt I will be shouting if things don't go right, but that's what you do if you're a manager."