Add profile directory (#9427)

Fix #5578

spec/fabricators/account_tag_stat_fabricator.rb

@@ -0,0 +1,3 @@
+Fabricator(:account_tag_stat) do
+  accounts_count ""
+end

spec/models/account_tag_stat_spec.rb

@@ -0,0 +1,5 @@
+require 'rails_helper'
+
+RSpec.describe AccountTagStat, type: :model do
+  pending "add some examples to (or delete) #{__FILE__}"
+end