Preheat the oven to 425°F (220°C).
Spread the tater tots on a baking sheet and bake for 25-30 minutes.
While the tater tots are baking, brown the breakfast sausage in a large skillet over medium heat.
Once the sausage is cooked through, sprinkle the flour over it and mix well, cooking for an additional minute.
Gradually whisk in the milk, stirring constantly until the mixture thickens.
Add garlic powder, salt, and pepper to the gravy, stirring to combine.
Once the gravy is thickened, remove it from the heat and set aside.
When the tater tots are done, remove them from the oven and divide them into bowls.
Ladle the sausage gravy generously over the tater tots.
Garnish with optional green onions or shredded cheese, if desired.