Brown the ground beef until fully cooked; drain excess fat.
Add diced onion and sauté until translucent, then stir in garlic for 30 seconds.
Mix in taco seasoning, tomato paste, and water per packet; simmer.
Add Rotel, corn, beans, and chili powder; stir and simmer 5 minutes.
Layer tortillas, refried beans, beef mix, and cheese; repeat once more.
Bake at 350°F for 30 minutes until bubbly and golden.
Rest 10 minutes, top with avocado, cilantro, or sour cream, and serve warm.
