Currently, you can only append tags via bulk import. If you want the flexibility of being able to add *and* remove a User Tag via bulk import, you can make a User Field like a checkbox that adds the tag to their profile, and use the custom field option and TRUE or FALSE to add/remove that checkbox/tag combo, but this gets very cluttery on user profiles if you have more than a handful of tags you'd like to apply to agents.
For extra context, the reason I use user tags so heavily as well, is for Explore reporting. You can tag an agent by team, lead, etc and easily generate specific reports without having to select a bunch of names from list or go back and add names when more people join a specific lead's team, for example.
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