In a saucepan, combine the first six ingredients; simmer for 15–20 minutes.
In a skillet, brown the beef. Drain; stir in one third of the sauce. Spread another third on the bottom of a greased 13-by-9-inch baking pan.
Place three tortillas over sauce, tearing to fit bottom of pan. Spoon half of the meat mixture over tortillas; sprinkle with 1½ cups cheese. Add three more tortillas. Spread refried beans over tortillas; top with the remaining meat. Sprinkle with 1½ cups of cheese. Layer remaining tortillas; top with remaining sauce. Sprinkle with remaining cheese.
Bake, uncovered, at 350 degrees for 35–40 minutes. Let stand 10 minutes before cutting. Serve with taco sauce, sour cream, chili peppers, chopped onions, and/or guacamole, if desired.