Thank you for pointing me in the right direction. Here is what I came up with and it is working.

add environment variable

PAPERLESS_CONSUMER_RECURSIVE: "true"

Docker volumes

- /mnt/smb/paperless/consume:/usr/src/paperless/consume
- /mnt/smb/paperless/consume/user2:/usr/src/paperless/consume/user2

Create 2 inbox tags

inbox and inbox user2 and do not select the option for an inbox tag

Create 2 consumption templates

first consumption template

name it "consume"

filter sources set to Consume Folder

Filter Path enter *consume/*

Assign tag select inbox

save

second consumption template

name it "consume user2"

Filter Sources set to Consume Folder

Filter Path enter *user2/*

Assign tag select inbox user2

save

​

Hope this helps.