In a small mixing bowl, whisk together the eggs and milk until the mixture looks smooth and uniform. Stir in the diced green pepper, along with a pinch of salt and pepper, making sure everything is evenly distributed.
Lightly coat a non-stick skillet with cooking spray, then place it over medium-high heat. When a drop of water sizzles on contact, the pan is ready. Pour in the egg mixture and immediately turn the heat down to medium-low. As the eggs begin to set around the edges, gently sweep a spatula across the bottom and sides of the skillet, pulling the cooked portions into the center to create large, soft curds. Continue cooking, stirring occasionally, until the eggs are thickened and no visible liquid egg remains, but they still look moist and softly set rather than dry.
Scatter the shredded Cheddar cheese over the eggs in the pan, allowing the residual heat to melt it slightly.
Lay the flour tortilla flat on a plate. Spoon the cheesy scrambled eggs into the center, then spoon the salsa over the top. If using the avocado, slice or dice it and add it over the salsa or serve on the side. Fold the sides of the tortilla over the filling, tucking them in snugly to form a neat taco that’s ready to eat.