When you make a tar archive and give absolute pathnames as you have done, tar will demand that the files be untarred into the same exact place. So you need to use relative pathnames instead.
cd /Accounts/2001/10
tar -cvf Act26.tar 26
will backup the 26 directory and everything under it.
cd /Accounts/2001/10/26
tar -cvf Act26.tar .
will exclude even the "26" directory and only get the contents in the tarball.
I can't be sure which of these two options you really want.
If you can't recreate the tarball, you may still have some options. I have never used gnutar, but I understand that it has an option for this. Also, maybe you can create /Account/2001 temporarily and then symlink /Accounts/2001/10 to the real directory. Finally, I once used "/usr/sbin/chroot tar xvf xx.tar" when I was in a simliar bind. But it was hard to set up the chroot'ed environment. I had to fiddle with it until it worke