function my_wpf_remove_tags( $tags, $user_id ) {

    if ( in_array( 'Membership:Active', $tags ) && wp_fusion()->user->has_tag( 'Membership Expired' ) ) {

        $key = array_search( 'Membership:Active', $tags );

        unset( $tags[ $key ] );

    } elseif ( in_array( 'Membership:Active', $tags ) ) {

        wp_fusion()->user->apply_tags( array( 'Membership:Inactive' ), $user_id );

    }

    return $tags;

}

add_filter( 'wpf_remove_tags', 'my_wpf_remove_tags', 10, 2 );