Start by cooking the tater tots according to the directions on their packaging.
Then heat the olive oil in a medium pot over medium heat. Add the beef, season with a bit of salt and pepper, and use a wooden spoon to break the beef up into small pieces as it cooks. Once the beef has browned, add ¾ of the salsa and the beans. Add the chili powder and the cayenne pepper. Let simmer on low heat while the tater tots finish cooking.
Now get to work on the cheese sauce. Melt the butter in a small saucepan over medium heat. Whisk in the flour and let it cook for 2 minutes. Then whisk in the milk and bring to a simmer. Whisk in the cheese, and once the cheese melts add a touch of the chipotle chili power to taste.
Keep the beef mixture and the cheese sauce warm until the tater tots are ready. Once the tots have cooked, arrange them on a platter and top with the beef mixture, cheese sauce, jalapeño, tomato, avocado, and sour cream. Serve immediately.