In a medium bowl, combine tomato sauce, chili powder, cumin, garlic powder, and salt.

Mix the ingredients until well combined and set aside.

Heat a skillet over medium heat, add ground beef and minced garlic.

Cook the ground beef until it is no longer pink, breaking it up with a spoon.

Drain any excess fat from the skillet.

Add canned fire-roasted diced green chilies and half of the tomato sauce mixture to the skillet with the ground beef.

Mix well to combine all ingredients.

Sprinkle 1/4 cup of shredded Mexican cheese over the beef mixture.

Arrange the cut corn tortilla shells on top of the cheese.

Pour the remaining tomato sauce over the tortillas.

Top with the remaining 1/4 cup of shredded Mexican cheese.

Reduce the heat to medium-low, cover the skillet, and cook.

Cook until the sauce starts to bubble and the cheese is fully melted.

Let it cool for a couple of minutes before serving.

Serve with optional toppings such as avocado, Greek yogurt, jalapenos, fresh tomatoes, and hot sauce.