Preheat the oven and bake the tater tots according to package directions. (The brand I used baked for 25 minutes at 425 degrees.)
Once those are done, remove from the oven, and add two tater tots to each cavity of a 24 count muffin tin.
Use The back of a spoon to smash the tater tots into the muffin tins. Then use the pestle to form a cup in the center.
Transfer the muffin pan to the oven, and bake for an additional 5 minutes.
Remove from the oven, and remove the tater tot cups from the muffin pan, and set them upright on a cutting board, or the baking sheet you used to bake the tater tots.
Add the sour cream to a piping bag or ziploc baggie, equipped with a frosting tip (or you can just snip off the end), and pipe some sour cream into each of the tater tot cups.
Sprinkle each of the tater tot cups with cheese and bacon pieces.
Serve hot, and enjoy!