Preheat oven to 350°F.
Heat large nonstick skillet over medium heat.
Add ground beef, onion and garlic in large nonstick skillet over medium heat 8 to 10 minutes, breaking up beef into small crumbles and stirring occasionally.
Add taco sauce, cumin, salt and pepper; cook and stir 1 to 2 minutes or until mixture is heated through.
Place frozen phyllo shells on rimmed baking sheet.
Spoon beef mixture evenly into shells; Top with cheese.
Bake 9 to 10 minutes or until shells are crisp and cheese is melted.
Top tarts with your favorite taco toppings such as lettuce, tomatoes, guacamole, sour cream, and olives, as desired.