Preheat your oven to 350° F
Dice your green pepper into small pieces, being sure to remove all of the seeds.
Use a large mouthed glass or a large circular cookie cutter to cut out your corn tortillas. The corn tortillas need to fit into your muffin pan.
Once they are all cut out place on a microwave safe plate and cover with a damp paper towel. Microwave for one minute. Do not skip this step or else they will crumble.
Spray 2 muffin pans with cooking oil spray and press the corn tortilla circles into the cups. They won't fit perfectly, but it's ok to have folds. Spray the tops with oil as well.
Bake your tortillas in the oven for about 10 minutes or until lightly brown and crunchy around the edges.
Now cook your ground beef in a large pan on medium high heat. After it is browned and cooked through, drain the oil. I really don't like the fatty beef oil so I actually drain it in a pasta drainer and rinse with water. After draining, return to pan and add in your taco seasoning (do not add water even if your taco seasoning calls for that). Cook for a couple more minutes then set aside in a bowl.
In the same pan saute your green pepper until lightly brown. Add your meat back into the pan and mix well.
When your taco shells are done spread in some of the re-fried beans. About a teaspoon to a tablespoon in each one. Then spoon in your ground beef and pepper mixture. Return to the oven for around 10 more minutes or until the re-fried beans are warm and shells are crispy.
Top with salsa and enjoy while warm!