I like to dig into things to see how they work. Using the odd discovery that I posted earlier, I multiplied my tab values by 4 and the result was just what I wanted.
Code:
  lTabs(0) = 0
  lTabs(1) = (giFNLen + 1) * 4           ' giFNLen = 7
  lTabs(2) = (giFNLen + giLNLen + 2) * 4 ' giLNLen = 9
I still don't have a good explanation for what is happening. I found some info in the feedback replies to the tip which states that the tabs are measured in pixels.

This doesn't seem to correspond with my values and their results. My lTabs(1) is set to 32 and lTabs(2) is set to 72. I'm using Courier New at 20 pt. At that pitch, I would think that a 7 letter first name would be more than 32 pixels wide.

I took a look at the DataGrid control. I doesn't provide the presentation that I am looking for. Since I have figured out how to manipulate the tabs, I'm going to leave things alone.

Thanks for all the suggestions.