You create Tac queues in the same way as "normal" Tacs. In the case of Tac queues, you must set the 'Type' property to 'Queue'. Every object of the type User implicitly has its own user queue. In both cases, you must of course pay attention to the queue-specific properties 'Queue Level' and 'Queue Mode'. In addition, you can restrict access to the queue you want to create on the 'Queue Read Access' and 'Queue Write Access' dialog pages.
WebAdmin is also able to create temporary queues. Click on the 'Create New Object' button above the object list containing the temporary queues.
All queues can be deleted again using the 'Delete Object' button on the respective property page (provided that the object in question is currently available for deletion).