Heat oil in a skillet on medium heat. Add oil and garlic. Saute for 2 minutes. Add spices (cumin, chili powder, onion powder, pepper, and salt) and saute for another 2 minutes.
Add the black beans and water to the skillet. Cook until warm, about 6-8 minutes. Leave the beans whole if you prefer, or mash them up a bit.
Serve beans in warmed tortillas or taco shells with your favorite toppings.
Notes
Nutrition facts include tortilla, but not toppings.