Mr Bowering took up the position in June last year, as revealed by the Mirror. He had been declared bankrupt at Linlithgow Sheriff Court, West Lothian on the petition of HMRC with total debts of £75,545.
The Accountant in Bankruptcy, Scotland's insolvency service, say they don't expect to recover any money from him.
It is claimed he landed the Centre 1 job thanks to a personal recommendation from his friend Linda Maslen, HMRC's director of UK contact centres.
Tory MSP Margaret Mitchell said: "Bankruptcy is not a victimless issue. It is a sad irony that someone who defaulted on payments is now in charge of getting tax advice to others."
A spokesman for HMRC confirmed to the Mirror that they were aware of Bowering's financial status when they hired him.
He said: "We require applicants to inform us if they are insolvent. We will then make a decision based on the nature of the job, the risks posed, and the organisation's ability to manage those risks."