[quote user="Barry Lothian"]As you know there has been some issues reported over the years accessing tags from an external process (typically from the office family products such as Excel and Access)[/quote]
Yes. But why tag elements cause that problem remains a mystery!
[quote user="Barry Lothian"]Change the declartion to Dim oTag As Variant. I did the same and I am able to retrieve all the valid tag values[/quote]
I pleased to read that you found a solution! We should not have to do that, but if it works ...
[quote user="Barry Lothian"]
If(oEl.HasAnyTags) Then bTagFound = True Debug.Print "Found valid Tags"[/quote]
You're misleading yourself there. The function tells you that the line has some tags, but those tags aren't necessarily your tags. If someone else, or another app., had added tags from another tag set, then your code thinks everything is hunky-dory when it's not.
You still need to check that the tags belong to one of your tag sets.