Heat 1/2 inch of oil in a heavy bottomed skillet.
Using your hands, flatten each biscuit to about 1/4 inch thickness.
Fry the biscuits two at a time. Cook for 1-2 minutes per side, or until golden brown. Remove from oil and place on a paper towel lined plate. Repeat with remaining biscuits.
Meanwhile, cook the ground beef over medium heat until it has browned. Add in the cumin and chili powder and mix well.
In a small bowl combine the sour cream, garlic cloves, and chipotle pepper. Mix well.
To assemble the taco place a fried biscuit on a plate. Top with several spoonfuls of ground beef, 1/4 c. refried beans, 2 tablespoons of cheese, 3 avocado slices, a few tomatoes, and a dollop of the sour cream mixture.