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What I gather that you wish to find all users with a specific tag and then display those? Maybe a summary on a specific tag name and below that the list of users with that tag name, or did you also mean to find the users sharing a specific tag value? Note that you have to understand there could in principle be multiple instances of a tag within multiple factor instances for one user, so you cannot just make an overview with a specific tag, it would then just be the first one or something like that. There is a CARLa field MFA_FACTOR_TAG_VALUE you can exploit, as in:
n type=racf name=MFATAGV t='MFA FACTOR TAG VALUES'
s s=base c=user exists(mfa_factor_tag_value)
display key(8) name
summary MFA_FACTOR_TAG_VALUE
There seems to be some confusion here: RACF does not have an MFA segment on user profiles, the MFA fields are part of the base segment. So it is perfectly logical to not show an MFA segment for a user, as it does not exist. The MFA properties are shown on the detail panel for each user, and there are user selection criteria to select on MFA.