Preheat oven to 350°.
Cook beef and taco seasoning in a large skillet over medium-high heat until beef is browned, stirring to crumble. Drain, if necessary; return to pan. Add 1/2 cup salsa and chiles, and stir.
Fill phyllo shells evenly with meat mixture. Top evenly with cheese. Bake at 350° for 10 minutes or until thoroughly heated and cheese melts. Remove from oven, and top each taco cup with 1/2 teaspoon each of salsa and sour cream.