As a starting point, check out the different channels. With tape stains you often find that, for example, the effect is much less obvious on the red channel, so if you eliminate the other two you will save yourself a lot of work. Also try switching into CMYK and looking at the channels there.
You might also want to check out
Restoration Challenge #33 to see how various people tackled a photograph with this problem - I'd particularly recommend Flora's example but there are several very good versions.