Sprinkle potatoes with two tablespoons of taco seasoning. Add the cooking rack to the baking sheet and cover with a piece of parchment. Add the potatoes in a single layer and spray with cooking spray. Once oven is preheated, bake potatoes for 30 minutes.
In a mixing bowl, combine beef broth, cornstarch and two tablespoons of taco seasoning.
In a large saute pan over medium high heat, add ground beef. Cook and crumble until no longer pink. Reduce heat to medium and add broth mixture. Let simmer (stirring occasionally for 20 minutes).
Remove potatoes from the oven and transfer to the pan with meat mixture. Gently fold the potatoes into the meat mixture.
In a small frying pan or grill pan over medium high heat, lightly toast each tortillas (about one minute on each side).
Smear half of tortilla with sour cream. Sprinkle with cheese. Add portion of meat mixture. . Drizzle with salsa or hot sauce, if desired.