Place the meat, onion, garlic cloves, bay leaf, chiles, peppercorns, tomato, carrots, and salt in a large casserole or soup pot. Fill with water until covered by at least an inch. Bring to a boil over high heat, then reduce heat to low, skim off any foam that may formed on top, and cover and simmer for 1 hour and 30 minutes.
Add the potatoes, and continue simmering for another 1 hour and 30 minutes, until the meat is easy to shred and the potatoes are fork tender.
Transfer the meat and potatoes to a large bowl. Strain the broth into a small saucepan. Bring to a simmer and cook for about another 30 minutes until reduced slightly.
Meanwhile, place the meat on a cutting board and finely chop. Mash the potatoes in the bowl, and add the refried beans and chopped meat. Mix until combined and season with salt and pepper.
Heat a comal or a dry skillet over medium heat until hot. Heat the tortillas on the comal or skillet for about 30 to 40 seconds per side; this will prevent them from breaking when rolling them into taquitos. Place 1 to 2 tablespoons of shredded beef on one side of each tortilla and roll them up tightly, inserting a wooden toothpick through the seam to hold them together. You can insert a toothpick through 2 to 3 taquitos at a time, so they will fry evenly and hold their shape. Repeat with remaining tortillas and filling.
Fill another heavy pan or large casserole with about an inch of oil. Heat over medium heat for at least 5 minutes before frying the taquitos.
Once the oil is hot, gently drop in the taquitos in batches, being careful to not overcrowd the pan. Fry them until they have crisped and turned golden, about 2 to 3 minutes on one side, then flip and repeat on the other side for another 2 to 3 minutes. Remove the taquitos from the oil and put them on a plate or tray lined with paper towels.
To serve, place 3 to 4 taquitos on a rimmed plate. Top with shredded cabbage, crema, queso fresco, and pickled red onions. Pour hot broth onto the taquitos and serve drowned! Or, you can serve the broth on the side for dunking, or for people to drown the taquitos as they please.