Without access on a taxonomy term page I have created a taxonomy term "tags". If I use the url to access the content with that term I have the following error.

403 Forbidden
You don't have permission to access /drupal/tag/sport on this server.

"sport" is a taxonomy term and tag is the taxonomy.

Even if I am admin or anonymous user.
around the top of your .htaccess file you have

# Protect files and directories from prying eyes.
&lt;FilesMatch "\.(engine|inc|info|install|make|module|profile|test|po|sh|.*sql|theme|tpl(\.php)?|xtmpl)(|~|\.sw[op]|\.bak|\.orig|\.save)?$|^(\..*|Entries.*|Repository|Root|Tag|Template)$|^#.*#$|\.php(~|\.sw[op]|\.bak|\.orig\.save)$"&gt;
  Order allow,deny
&lt;/FilesMatch&gt;


just remove 'Tag', new code should look like this

# Protect files and directories from prying eyes.
&lt;FilesMatch "\.(engine|inc|info|install|make|module|profile|test|po|sh|.*sql|theme|tpl(\.php)?|xtmpl)(|~|\.sw[op]|\.bak|\.orig|\.save)?$|^(\..*|Entries.*|Repository|Root|Template)$|^#.*#$|\.php(~|\.sw[op]|\.bak|\.orig\.save)$"&gt;
  Order allow,deny
&lt;/FilesMatch&gt;


you can replace this lines with new one that I provided above...