It seems to be that it doesn't count initial comment lines. It seems like github might remove the critical tab in the following code block: `/tmp/tab.R` ``` # comments # comments # comments # comments # comments # comments # comments some_function <- function() { print("this line preceded by tab") } ``` then `lintr::lint("/tmp/tab.R")` Giving me: ``` tab.R:2:1: style: Use two spaces to indent, never tabs. print("this line preceded by tab") ```