I have edited my previous answer, but in case anyone is reading the emails,
here is the correct filter:
<$list filter="[tags[]is[missing]!is[system]]">
{{!!title||$:/core/ui/TagTemplate}}
<ul>
<$list filter="[tag<currentTiddler>]">
<li>{{!!title}}</li>
</$list></ul></$list>
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