Preheat oven to 350°F.
Brown ground beef, onion, and garlic in a large pan; drain fat.
Add green chilies and frozen corn to the meat mixture. Season with salt and pepper as desired.
Remove ground beef mixture from pan and set aside.
In the same pan, combine tomato paste, taco seasoning mix, and beer/water. Cook until mixture reaches a thick consistency.
Place 1/3 of the sauce mixture in the bottom of a 4-quart casserole dish.
Mix 1/3 of the remaining sauce with the ground beef mixture.
Layer ingredients starting with tortillas over the sauce, then meat mixture, refried beans, cheese, and sauce. Repeat layers, finishing with tortillas, a thin layer of sauce, and a sprinkling of cheese.
Bake for 45 minutes or until bubbly and cheese is melted.
Serve with dollops of sour cream.