Delete Orphaned Terms
http://drupal.org/project/delete_orphaned_terms
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DESCRIPTION
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This is a simple utility module for deleting "orphaned" taxonomy terms. By default, terms with zero nodes associated with them are considered orphans, though administrators can specify the number of nodes associated with a term in order for it to be considered an orphan.

WARNING: This module is very new and should be used with caution. Be sure to back up your database before using this module.

This module was inspired by a discussion on the Drupal Dojo group and borrows from code posted by sapark and lesmana.


REQUIREMENTS
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Drupal 6.x


INSTALLING
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1. Copy the 'delete_orphaned_terms' folder to your sites/all/modules directory.
2. Go to Administer > Site building > Modules. Enable the module.


CONFIGURING AND USING
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1. Go to Administer > User management > Permissions. Under section 'delete_orphaned_terms module' set appropriate permissions.
2. Go to Administer >  Site configuration > Delete Orphaned Terms. Follow instructions on this page. 


REPORTING ISSUE. REQUESTING SUPPORT. REQUESTING NEW FEATURE
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1. Go to the module issue queue at http://drupal.org/project/issues/delete_orphaned_terms?status=All&categories=All
2. Click on CREATE A NEW ISSUE link.
3. Fill the form.
4. To get a status report on your request go to http://drupal.org/project/issues/user


UPGRADING
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1. One of the most IMPORTANT things to do BEFORE you upgrade, is to backup your site's files and database. More info: http://drupal.org/node/22281
2. Disable actual module. To do so go to Administer > Site building > Modules. Disable the module.
3. Just overwrite (or replace) the older module folder with the newer version.
4. Enable the new module. To do so go to Administer > Site building > Modules. Enable the module.
5. Run the update script. To do so go to the following address: www.yourwebsite.com/update.php
Follow instructions on screen. You must be log in as an administrator (user #1) to do this step.

Read more about upgrading modules: http://drupal.org/node/250790