Preheat the oven to 425°F.

Place the tater tots in a single layer on a rimmed baking sheet. Spray with nonstick spray and bake for 30 minutes or until golden brown and crispy.

While the tater tots are in the oven, brown the ground beef in a large skillet over medium heat, using a spatula to break up the meat as it cooks. When the beef has cooked, drain the fat and add the taco seasoning according to the package directions.

To make the cheese sauce, melt the butter in a medium pot over medium heat. Add the flour and whisk for about 1 minute. Add the milk and cheese and whisk until the cheese has fully melted. Remove from the heat.

Place the tater tots on a serving platter. Add about ¾ of the cheese sauce followed by the ground beef. Garnish with tomatoes, pickled jalapeños, green onions, cilantro, sour cream, and sliced avocado.