Hearts could go out of business within days after the club was issued with a winding-up order by HMRC over an unpaid £450,000 PAYE, National Insurance and VAT bill.
During the half-time break at Easter Road in Hibernian's 2-1 victory over Dundee United on Sunday the announcer played the Beatles song Tax Man.
The match was televised on Sky Sports, and some Hearts fans took offence to the gesture and complained.
A Hibernian spokesman insisted the record had not been sanctioned to be aired by the club.
"The stadium announcer's contract has been terminated following a breach of conduct," the spokesman said.
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