If you use Mac OS X >= 10.6, use gnu tar (/usr/bin/gnutar) to avoid PAX headers. It's also important to rename (shorten) long file names (>= 100 characters) in the distribution.
Error: ./PaxHeaders.9985/SMS-Send-AT-SmsAt-0.0.5,./PaxHeaders.9985/SMS-Send-AT-SmsAt-0.0.5,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/script,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/script,SMS-Send-AT-SmsAt-0.0.5/script/PaxHeaders.9985/sms-send-sms.at,SMS-Send-AT-SmsAt-0.0.5/script/PaxHeaders.9985/sms-send-sms.at,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/t,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/pod.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/pod.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/perlcritic.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/perlcritic.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/01send_message.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/01send_message.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/00.load.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/00.load.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/pod-coverage.t,SMS-Send-AT-SmsAt-0.0.5/t/PaxHeaders.9985/pod-coverage.t,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/Makefile.PL,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/Makefile.PL,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/README,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/README,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/.cvsignore,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/.cvsignore,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/lib,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/lib,SMS-Send-AT-SmsAt-0.0.5/lib/PaxHeaders.9985/SMS,SMS-Send-AT-SmsAt-0.0.5/lib/PaxHeaders.9985/SMS,SMS-Send-AT-SmsAt-0.0.5/lib/SMS/PaxHeaders.9985/Send,SMS-Send-AT-SmsAt-0.0.5/lib/SMS/PaxHeaders.9985/Send,SMS-Send-AT-SmsAt-0.0.5/lib/SMS/Send/PaxHeaders.9985/AT,SMS-Send-AT-SmsAt-0.0.5/lib/SMS/Send/PaxHeaders.9985/AT,SMS-Send-AT-SmsAt-0.0.5/lib/SMS/Send/AT/PaxHeaders.9985/SmsAt.pm,SMS-Send-AT-SmsAt-0.0.5/lib/SMS/Send/AT/PaxHeaders.9985/SmsAt.pm,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/Changes,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/Changes,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/Build.PL,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/Build.PL,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/MANIFEST,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/MANIFEST,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/META.yml,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/META.yml,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/META.json,SMS-Send-AT-SmsAt-0.0.5/PaxHeaders.9985/META.json