<$list filter="[tag<tagName>has<fieldName>]">
<$list filter="[<currentTiddler>get<fieldName>match<fieldValue>]" variable="is_match">
<<currentTiddler>>
</$list>
</$list>
</$vars>
The outer $list widget finds all tiddlers tagged with <<tagName>> that have a field named <<fieldName>>.
The inner $list widget tests each tiddler to see if the value of the fieldName matches the <<fieldValue>>.
Then, for each tiddler with a matching value, it does something (in the above example, it just displays the name of the tiddler)
enjoy,
-e