The PDF standard “ISO 32000-1:2008” says in chapter 14.8.1 “A Tagged PDF document shall also contain a mark information dictionary (see Table 321) with a value of true for the Marked entry.” (Cited from: http://www.adobe.com/content/dam/Adobe/en/devnet/acrobat/pdfs/PDF32000_2008.pdf.)
          Although the standard says “shall”, 
          PDFUnit looks in a PDF document for a dictionary with the name /MarkInfo. And if that dictionary contains the key
          /Marked with the value true, PDFUnit identifies the PDF document as “tagged”.
        

Following test methods are available:
// Simple tests: .isTagged() // Tag value tests: .isTagged().with(..) .isTagged().with(..).andValue(..)
The simplest test checks whether a document is tagged.
@Test public void isTagged() throws Exception { String filename = "documentUnderTest.pdf"; AssertThat.document(filename) .isTagged() ; }
Further tests verify the existence of a particular tag.
@Test public void isTagged_WithKey() throws Exception { String filename = "documentUnderTest.pdf"; String tagName = "LetterspaceFlags"; AssertThat.document(filename) .isTagged() .with(tagName) ; }
And finally you can verify values of tags:
@Test public void isTagged_WithKeyAnValue_MultipleInvocation() throws Exception { String filename = "documentUnderTest.pdf"; AssertThat.document(filename) .isTagged() .with("Marked").andValue("true") .with("LetterspaceFlags").andValue("0") ; }