Heat a large skillet over medium-high heat and add the ground beef. Use a wooden spoon to break it apart as it cooks, seasoning with salt and pepper to taste.

Add the minced garlic to the skillet with the cooked beef and sauté for an additional 30 seconds until fragrant.

Gradually pour in the heavy cream and sprinkle in the Italian seasoning, stirring continuously. Cook for 2-3 minutes until the cream thickens slightly.

Once slightly cooled, mix in the freshly grated Parmesan cheese and fold in the spinach until just wilted.

Lay out each tortilla and spoon about 2 tablespoons of the beef filling onto the center. Roll the tortillas tightly around the filling.

In a deep skillet or frying pan, heat oil to 350°F (175°C). Carefully place 2-3 taquitos into the hot oil, frying for 2-3 minutes per side.

Once golden, use tongs to remove the taquitos from the oil and place them on a wire rack to drain any excess oil.