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I have a handful of contexts I assign to items that represent waiting for something to happen.

First, I have an Agenda context tree with nested contexts for all the people I frequently deal with. If I'm waiting for my friend David to get back to me about going to a movie on Friday, I'll toss the action in Agenda : David with a due date. If I don't hear from him by the time it turns red, I'll call or email. If I run into him in person, I check the Agenda : David and see if there's anything either of us is waiting on the other to do. If there's some reason to think that the item can't happen before some date, I'll put on a start date that reflects that.

I've got a Waiting For context tree (again, with nested contexts) for various events, like a phone call, a package, something in the mail, etc. I go back and forth on setting these contexts to be on hold. Again, I'll use due dates to signal that something has gone overdue, but start dates aren't very useful if I'm using the on hold context setting. When I go through a stack of mail, I bring up the Waiting For : Mail context and see if anything I'm waiting for has come in, and similarly I can look at the list and see what hasn't turned up on time.

As for tags, there aren't any built-in tag features at the moment, but you can always put a unique tag in the notes field and use the search tool to filter. It's possible to save a perspective that has a search string if you've got a bunch that you want to do often.