You correct about the tags.
Here is an example of what should be inside of the style.css file which defines what the theme is. I took the code from the default Twenty Ten theme in wordpress.
Theme Name: Twenty Ten
Theme URI: http://wordpress.org/
Description: The 2010 theme for WordPress is stylish, customizable, simple, and readable — make it yours with a custom menu, header image, and background. Twenty Ten supports six widgetized areas (two in the sidebar, four in the footer) and featured images (thumbnails for gallery posts and custom header images for posts and pages). It includes stylesheets for print and the admin Visual Editor, special styles for posts in the “Asides” and “Gallery” categories, and has an optional one-column page template that removes the sidebar.
Author: the WordPress team
Version: 1.1
Tags: black, blue, white, two-columns, fixed-width, custom-header, custom-background, threaded-comments, sticky-post, translation-ready, microformats, rtl-language-support, editor-style
Make sure that your theme has some tags in the style.css even if you have to add them youself and try your theme again.
You correct about the tags.
I’m sorry but that’s not correct! There’s is no mandatory requirement for tags in any theme that you wish to install on your own site. The only requrirements within the style.css header/comment section are Theme Name and Description. Anything other than those two is completely optional.