Toss potatoes in about a tablespoon of oil and season with salt, pepper, and any other spices you prefer. Spread onto a baking sheet in an even layer and roast for 40 minutes, flipping once halfway through.
Meanwhile, line another baking sheet with foil and arrange bacon in a single layer.
Toss the potatoes then place back in the oven with the bacon-lined baking sheet. Cook for 20 minutes, flipping once halfway through.
Warm the refried beans either in a saucepan on the stove or in a microwave safe bowl.
Once potatoes and bacon are cooked and beans are heated through, warm a comal or skillet over high-medium heat. Heat tortillas until warm then load up with taco fillings.
Serve with pico de gallo or salsa, guacamole or avocado slices, fresh cilantro, and lime juice.