In a 12-inch skillet, heat the olive oil over medium-high heat.
Add the beef to the skillet, cooking thoroughly until browned and cooked through.
Drain the fat.
Stir in the salsa, chili powder, and cumin. Season to taste with salt and pepper.
Warm mixture through and then remove from heat.
Layer the lettuce, beans, cheese, tomatoes, sour cream, avocado, and red onion in bowls or into tortilla bowls. Ladle the beef filling on top and serve.
Serve with tortilla chips if not using a tortilla bowl!