Preheat the oven to 425°F and lightly coat a large baking sheet with cooking spray.
Arrange the frozen tater tots in a single, even layer on the prepared baking sheet.
Bake for 25–30 minutes, turning once if desired, until the tots are crisp and golden brown.
While the tots are cooking, brown the ground beef in a skillet over medium heat, breaking it up as it cooks.
Once fully cooked, drain off excess fat and mix in the taco seasoning following the package instructions.
Remove the baked tater tots from the oven and spoon the seasoned beef evenly over the top.
Scatter the shredded cheese over the beef layer.
Place the pan back in the oven for 5–7 minutes, just until the cheese melts.
Finish with tomato, avocado, sour cream, jalapeño slices, and cilantro.
Serve right away while hot.