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In a large nonstick skillet, brown meat over medium heat. Season meat with chili powder and cumin, 1/2 teaspoon salt and 1/4 teaspoon pepper. Stir in spinach and salsa, heat through. Remove from heat and stir in cheese. Spoon 1/2 cup beef mixture in center of each tortilla, fold bottom edge up and over filing, fold side to center.
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