He hires SpongeBob to make tacos for him. After SpongeBob fails to do this by creating a seemingly interesting, but messy burrito patty, he fires him. When SpongeBob's burrito patties are successful, he kidnaps (or tries to kidnap) SpongeBob, and is stopped.
He is a purple fish dressed in a zip-up taco costume. He wears black boots. He also has a gray mustache.