In a skillet, brown beef until fully cooked. drain off any excess grease.
Add in the tomatoes, salt, pepper, cumin, and garlic powder. Mix to combine and allow to simmer for 2 minutes.
Brush one side of a tortilla with cooking oil. Place the tortilla oil side down in a skillet. Sprinkle with 1/2 cup of the cheese followed by 3/4 cups of the meat mixture. Cook for about one minutes then fold in half. Cook until brown, flip again and cook until brown. Repeat until all tortillas have been cook. Serve with sour cream or guacamole for dipping. Serves 4.