In a bowl combine flour and beer until smooth.
Line the bottom of a bowl with plastic wrap and place a non-frozen burrito on top of it.
Pour batter over the burrito, press the frozen mini tacos into the batter — one on each side and three on top — and wrap the whole thing up in plastic wrap.
Wrap aluminum foil around the entire thing and place in your freezer for 45 minutes to an hour or until the burrito can be picked up without the mini tacos falling off.
Heat oil in deep fryer or heavy skillet to 375°F.
Unwrap the mini taco breaded burrito and deep fry for 5 minutes or until golden brown.
Serve with salsa, nacho cheese or your preferred dipping sauce.