add_filter('wpf_user_can_access', 'restrict_post_categories', 10, 3);

function restrict_post_categories($can_access, $user_id, $post_id) {

    ​$tags = wp_fusion()->user->get_tags( $user_id );

    if( ( in_array('TagA', $tags) && in_array('TagB', $tags) && in_array('TagC', $tags) ) || in_array('TagD', $tags) || in_array('TagE', $tags) ) {
        return false;
    } else {
        return true;
    }

}