In a skillet, combine the beef, onion and garlic. Cook until meat is no longer pink, drain. Put meat into a 2 qt microwave safe dish and stir in tomato sauce, water, chili powder, salt and pepper. Cover and cook on high for 6 minutes, stirring once.

In an ungreased 1-1/2-qt. round dish, layer one tortilla, 1/2 cup meat sauce and 1/2 cup cheese. Repeat layers three times. Heat, uncovered, on high for 45 seconds or until the cheese is melted. Yields: 4 servings