function my_batch_step_memberships( $user_id ) {

    $member        = new MeprUser( $user_id );
    $subscriptions = $member->current_and_prior_subscriptions();
    $transactions  = $member->transactions();

    // Remove "Member" and "accidental-counsellor-member" tags if the user has no subscriptions and no transactions

    if ( empty( $subscriptions ) && empty( $transactions ) ) {

        wp_fusion()->user->remove_tags( array( '1273990', '1312711' ), $user_id );

    }

}

add_action( 'wpf_batch_memberpress_memberships', 'my_batch_step_memberships' );