-#
-# Finish with two null 512 byte headers, and then round out a full
-# block.
-#
-my $data = "\0" x ($tar_header_length * 2);
-TarWrite($fh, \$data);
-TarWrite($fh, undef);
+if ( !$opts{l} && !$opts{L} ) {
+ #
+ # Finish with two null 512 byte headers, and then round out a full
+ # block.
+ #
+ my $data = "\0" x ($tar_header_length * 2);
+ TarWrite($fh, \$data);
+ TarWrite($fh, undef);
+}