/[NO]EXPAND_TABS

   Convert ASCII tab characters into spaces.  Tab stops are considered
   to be positioned at every 8th column:  9, 17, 25, ...

   By default, tabs are expanded if extraction by columns (/COLUMNS=xxx)
   or translation into  EBCDIC  (/TRANSLATE=ASCII_TO_EBCDIC) is requested
   or lines are being numbered (/NUMBERS), and left as tabs otherwise.

   Tab expansion is never performed if translation from EBCDIC into ASCII
   (/TRANSLATE=EBCDIC_TO_ASCII) is requested.