As much as I know, the File Tagging module is broken in 10.5.
I never used it.
Tag is nothing but Spotlight comment that begins with "&"
Here's an alternative:
http://dl.getdropbox.com/u/872430/commentS.scpt
Place the file in "~/Library/Application Support/Quicksilver/Actions/" folder. Restart Quicksilver.

Now when Quicksilver is started, press "." to activate the text mode. Type in the comment or tag that you want to search for. Press tab and look for commentS in the second pane. Press return. You will see the results. Press "/" or right arrow to see them all.

I have tested it but not used it much (I wrote the script after reading your problem) Let me know if you have any issues.

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