Pat the chicken breast dry with a paper towel and dice into small, uniform bite-sized pieces.
Heat the olive oil in a non-stick skillet over medium-high heat until shimmering.
Add the diced chicken to the skillet and season evenly with sea salt, black pepper, and garlic powder.
Sauté the chicken for 5-6 minutes, stirring occasionally, until the edges are golden brown and the meat is cooked through.
Lower the heat to medium and stir in the black beans and the chipotle peppers in adobo, tossing to coat the chicken thoroughly.
Cook for an additional 2 minutes, allowing the flavors to meld and the beans to warm through.
While the chicken rests, warm the corn tortillas in a dry pan or directly over a low gas flame for 30 seconds per side until pliable and slightly charred.
Divide the smoky chicken and bean mixture evenly between the two tortillas.
Top each taco with thin slices of avocado, a sprinkle of fresh cilantro, and a generous squeeze of lime juice before serving.