Log in as admin Edit your own profile Set List of interests to: Cat Dog Save Create a new user ( User 2 ), set List of interests to: Dog Create another new user ( User 3 ) with no List of interests set Navigate to Reports in user menu Create new report from Users report source Uncheck Include default setup In report editor, add the following columns: User > Full name Interests > Tag name Set Interests column aggregation to Comma separated values Add the following conditions: Interests > Tag name Set condition value to Is empty and apply Confirm only User 2 is listed in the report Set condition value to Is not equal to: Dog and apply Confirm Admin User is listed with Cat interest only Confirm User 1 is not listed Confirm User 2 is listed