The test item looks to feature a taco shell with the same taste and texture as a Fritos corn chip, sprinkled or embedded with Frito-Lay's Flamin' Hot seasoning. The filling is the same seasoned beef, lettuce, tomato, sour cream, and shredded cheese as the chain's Taco Supreme.
The Flamin' Hot Fritos Taco was spotted in Lawrence, KS by a commenter on the Beefy Crunch Movement Facebook page (who also included a couple photos of the taco).
If it makes the national menu, the Fritos Taco would mark Taco Bell's second Frito-Lay-branded taco shell. The first was the Doritos Locos Taco shell, which has already spawned several flavor variants including Nacho Cheese, Cool Ranch, and Fiery. Looking at the Fritos range, other flavors they could possibly try include Bar-B-Q and Honey BBQ (there aren't all that many Fritos flavors).