Use Labels in your Forms
You should use the <label> tag in your forms because it'll increase the accessibility and usability of your web interface. Consider this, when you add a label to a checkbox, the user can click on the label (or the checkbox) to select/deselect. When you add a label to an input element or textarea, clicking on the label sets the focus on the field. It just makes it easier, so spend the extra 5 seconds to add one next time you're developing a form, you'll be glad you did.