The IRS documents didn’t give a day for the April 2007 event. A McClatchy review of Maldonado’s state Senate campaign finance records shows that the campaign collected its highest daily total that month – $23,100 – on April 20 from 11 individuals and companies. The campaign reported no non-monetary contributions during that month.

Maldonado won re-election to the state Senate from the 15th District. He became lieutenant governor in April 2010 but served for only eight months.

The FPPC should examine whether Maldonado and his state Senate campaign violated California election law by failing to list the two events as in-kind contributions by Agro-Jal to Maldonado’s re-election bid, the party said in its filing.

“In sum, we request that the FPPC (Fair Political Practices Commission) investigate Abel Maldonado and the Abel Maldonado for Senate campaign,” the party said.

If the FPPC confirmed the allegations, it could fine Maldonado and his state Senate campaign committee up to three times the amounts of in-kind contributions they failed to disclose.

The Capps-Maldonado race is one of the most hotly contested nationwide and among the costliest House contests in California. The pair has spent nearly $4 million combined, with outside groups adding another $1.6 million.

The contest, considered to be close even though the redrawn 24th District still has more Democrats in it, has seen the rivals attacking each other over their personal finances and taxes.

Maldonado most recently rebuked Capps for waiting until 2008 to report in her congressional financial-disclosure forms more than a half-million dollars in pension income between 1998 and 2006. He also has criticized her for failing for five years to list in her federal tax returns more than $40,000 in rent from a room in her Santa Barbara home. She acknowledged the omission, filed amended returns and paid $8,819 in extra taxes.

Capps has seized on Maldonado’s fight against the IRS, and criticized him for reneging on a pledge to release his personal tax returns.