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I had this same problem last month. Turns out the Tach Filter was bad.
Look near your distributor it will be mounted on the intake it is silver about two inches long with one wire going in and one wire coming out.
Not sure how you test them but that was the culprit in my case. They are about $50 in the catalogs or you can search for Rodney Dickman on the web and he sells them for $20 plus $5 shipping thats where I bought mine.
You can even do a search on the forum I think at one time someone posted plans on how to make one.Hope this helps.
Just use a jumper wire across the filter to test it. If the tach starts working, then the filter is probably bad. If not, then you will have to look elsewhere.
With all the advice out there from everyone, found the problem a fried wire leading from the filter, rewired it and soldered back, works like a charm. Thanks to all you guys agin for the advice and help.