Everton manager Frank Lampard says the decision not to award a penalty is unfair.
Everton have complained to the Professional Game Match Officials Board (PGMOL) about refereeing decisions which they say cost them dearly in the Merseyside derby.
The club are understood to be unhappy about a second-half incident in which Liverpool defender Joel Matip appeared to foul Everton striker Anthony Gordon in the penalty area with the scores at 0-0.
Referee Stuart Attwell decided no penalty should be awarded and there was no apparent intervention from VAR to review the decision, during the match on Sunday 24 April.
Manager Frank Lampard said after the game he felt it should have been a spot-kick - and it would have been given at the other end for home side Liverpool - and that was the consensus within the Everton hierarchy.
He told the post-match press conference, following Everton's 2-0 loss: "It's a penalty in the second half, for me.
"I don't think you get them here [Anfield] and I think probably if that's Mo Salah at the other end, I think he gets the penalty.
"I'm not trying to create conflict here - I just think it's a reality of football sometimes.
"It's a foul... it's a clear foul but you don't get them here."
In March, Everton received an apology, following another official complaint, from PGMOL chief Mike Riley following the failure to award a handball against Rodri in the home defeat to Manchester City.
On that occasion referee Paul Tierney was unsighted and the VAR, Chris Kavanagh, decided there was insufficient evidence to show the ball had hit the City midfielder on the arm despite television replays being fairly conclusive.
Everton dropped into the relegation zone on Sunday and are now two points from safety.