Problem with CollateSymbolsPass conversion from CSRCS to CVS to SVN

I am new to tigris discussion board but assume that discussion topics are added or introduced by sending an email to  [email protected].  Anyhow, I am trying to convert a cvs repository to svn. My repository starts out as a CSRCS repository which I convert to CVS using rcs4cvs2svn.  This only copies over top level files into the cvs directory but not subdirectories, so I copy over the folders and place it in the cvs folder before using cvs2svn for conversion into SVN repository.  Here are my steps.

First I run the following command
python cvs2svn-2.3.0/cvs2svn -s cygwin/tmp/Software_svn -- existing-svnrepos cygwin/tmp/Software_cvs

From this, I get an error message regarding encoding.  Script fails at pass 2 (CleanMetadataPass)

With this command, the script stops at the 2nd sweep (CleanMetadataPass) with an error message regarding encoding. I looked into a couple of the files I suspected the error manifested itself in using the Crimson editor and found that encoding was ascii, but running the command with --encoding=ascii did not seem to work, producing the same error.  
ERROR: There were warnings converting author names and/or log messages
to unicode (see messages above). Please restart this pass
with one or more '--encoding' parameters or with --fallback-encoding

Therefore, I just bypassed this using --fallback-encoding=ascii  Following script command:
python cvs2svn-2.3.0/cvs2svn -s cygwin/tmp/Software_svn -- existing-svnrepos cygwin/tmp/Software_cvs --fallback-encoding=ascii

This successfully completes the second sweep but stops at the 3rd pass (CollateSymbolsPass), producing the following error 
---- pass 3 (CollateSymbolsPass) ----
Checking for forced tags with commits...
The following paths are not disjoint:
     Path tags/microphone contains the following other paths: tags/microphone/volume_adjust
   Please fix the above errors and restart CollateSymbolsPass

Next I run the following command to determine what I can see in regards to the tags mentioned in the error, and see the following:
0     microphone/volume_adjust       tag        tags/microphone/volume_adjust .trunk.
      # 'microphone/volume_adjust' is a tag in 9 files, a branch in 0 files, a trivial import in 0 files, a pure import in 0 files, and has commits in 0 files
      # Possible parents:
      #     .trunk. : 9
      #     B_DSP_packetize : 3
0     microphone                     tag        tags/microphone .trunk.
      # 'microphone' is a tag in 7 files, a branch in 0 files, a trivial import in 0 files, a pure import in 0 files, and has commits in 0 files
      # Possible parents:
      #     .trunk. : 7
      #     B_Branch_PMD_Viewer_v1_0_ : 1
      #     B_Burgin_BV_data : 1
      #     B_DSP_packetize : 1
      #     B_HFD : 1
      #     B_NICP : 1
      #     B_PMD100 : 1
      #     B_PMD_v1_5_4 : 1
      #     B_PMD_v1_5_4_Branch : 1
      #     B_PMD_v1_5_4_branch : 1
      #     B_Patient_Info : 1
      #     B_TerumoModule : 1
      #     B_Thrombolysis : 1
      #     B_allez : 1
      #     B_harmonic : 1
      #     B_v1_2_8_installer_update : 1
      #     B_v1_3_1_branch : 1
      #     B_v1_3_3SE : 1
      #     B_v1_3_4_branch : 1

Is SVN having trouble resolving the tags or is there something else going on?  What are possible fixes? Any help regarding troubleshooting and getting the conversion to run to completion would be greatly appreciated.  Thank you.
Is SVN having problems resolving the tags?  What are suggested solutions?  Thank you.

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