Give each li
a data-role="collapsible"
and inside its' header, add your custom span
which hold tags.
<li data-role="collapsible">
<h2>Item 1<span class="tag-list"><span class="tag">tag 1</span></span></h2>
<div class="comment">
<p>This is a comment</p>
</div>
<div class="comment">
<p>Another comment</p>
</div>
</li>