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If files are modified while tar is making the backup, they may not be stored properly in the archive, in which case you won't be able to restore them if you have to. Make sure you have enough tapes on hand to complete the backup. If the file doesn't exist, run a level zero dump, creating the file. If the file exists, uses that file to see what has changed. This option should only be used when creating an incremental backup of a filesystem.