Between January and July 2010, Gilliland worked as a corporate controller in Irvine for Avastra USA, Inc. and its subsidiary, Sleep Medicine Institute Management. He is accused of having access to the company's online bank accounts and diverting funds online from the corporate bank account to his personal bank account. In the course of six months, Gilliland is accused of using his position as controller to take $600,000 from his employer. He is accused of then depositing those funds into an E-Trade brokerage account for personal use. The defendant is accused of losing $550,000 in stock market investments he made.
When contacted by an Avastra USA, Inc. representative June 29, 2010, Gilliland is accused of telling the representative that he only had $50,000 of the funds left in his E-Trade brokerage account. The theft was reported to Irvine Police Department, who investigated the case.