Just use the excellent File::Find::Rule. :)

#!/usr/bin/perl -w
use strict;
use Archive::Tar;
use File::Find::Rule;
my $tar = Archive::Tar->new();
$tar->add_files(File::Find::Rule->in(@ARGV));
$tar->write('Tmytest2.tgz',9);
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Makeshifts last the longest.