When deleting a tag, a message is shown indicating items are still tagged even though no work items are showing up with that tag.
The tag delete routine also searches on work items that are in the recycle bin and in closed projects, however the user interface and our API do not directly look at those. Therefore, there can be a discrepancy between what the user interface and API show and what the delete warning shows.
There isn't a method to find deleted work items and items in closed projects that have a specific tag. If due diligence has been performed in tracking down items in a workspace and the tag delete warning message still shows items with that tag, then those items are deleted or in closed projects and the tag can be safely deleted.
Warning is:
ARE YOU SURE YOU WANT TO DELETE THIS TAG?
The tag "<tag name>" is used by n work item(s).
THERE IS NO UNDO for deleting tags