Thank you rabsofty and Infomage for your feedback I do appreciate it.
I'll have to apologize because I do not believe I am communicating what I am looking for well enough. Let's see if I can do better: So rabsofty, you are in the right path, the ActiveWindow.DisplayWorkbookTabs is the command I am utilizing which of course is the VBA equivalent of the pic I posted regarding the route of File | Options...and so forth. I am aware that the latter (VBA or otherwise) does not remove the tabs but merely removes them from the user's sight. Infomage, I am actually utilizing the very hidden method and it is not what I am desiring to do.
So back to the ActiveWindow.DisplayWorkbookTabs command - I am looking to use this very command BUT, I need to execute (via VBA) **IF** the user uses the File | Options | Advanced | Display options for this workbook to manually attempt to display the tabs again. In other words, let's say I'm the user and I want to "peek" into the tabs of the workbook and I have enough knowledge to make the sheet tabs appear/show via the File | Options | Advanced | Display options for this workbook check box <-- **THIS** is what I am attempting to prevent. Once the user checks the latter box and clicks OK, I need for the workbook to "look and feel" that the tabs are now displaying, provide a "naughty user" message box, and, re-hide them again.
I've attempted to use the following workbook event but, unfortunately, the code will only fire once the sheet becomes active - which I suppose will work, but, I'd rather have the code fire BEFORE than after. I hope I've explained it better and it makes better sense: