Sometimes you want to create tags for another user. User who wants to make tag changes for other users need to be in "Content editor" role. You can add users to "Content editor" role in Administration, Permissions.
User in "Content editor" role will see additional icon in Personal, Tag time.
By clicking on it, you can select a user for which you want to change tags.
Toolbar will show that you are now working as other user. All changes to tags will be for selected user.
To stop editing as another user, click on Stop, which will return you to your own Tag time view.