Preheat oven to 375°F.
In a large skillet over medium heat add the ground beef, diced onion and bell pepper. Brown ground beef. Cook for 5 minutes, until the meat has no more pink and the onions are soft.
Add the taco seasoning, water, corn and Queso and stir thoroughly.
Cook about 2 minutes - until bubbly, then add 1 cup of the grated cheese.
Stir to combine then empty contents of skillet into a lightly greased 9x13” casserole dish.
Place a single layer of tater tots on top of the casserole to totally cover the ground beef mixture evenly.
Cook in the oven for about 20 minutes, until bubbly on the sides and golden brown.
Remove, sprinkle with the remaining cheese and place back in the oven. Cook for another 5 minutes.
Remove from the oven and allow to cool for 5-10 minutes before serving.
Garnish with your favorite toppings: chopped tomatoes, sour cream, avocado, cilantro, olives, etc.