We don't understand your challenge.
You'd have to find the Pointshop function to give points. I presume there's a Wiki somewhere for pointshop.
Then, with the hook MrPresident gave you, you'd simply write a function to give points depending on whatever conditions you wanted, as I presume you wouldn't want to give points every single time someone taunted or no one would ever play the game, they'd be standing around taunting all the time.
Pseudo code (this won't work, I don't know Pointshop, and it's not 100 Gmod lua; it's just the logic idea.
function add_taunt_point( ply, t_id, len ) {
if blah then -- (some comparison here to prevent taunt flood, or even a taunt id to look for specific)
Pointshop.addpoint (ply, #) -- again, that's made up
end
}
hook.add ( "PlayerStartTaunt", "my_taunt_point_add", add_taunt_point )