#EXTINF:279,.38 Special - Special Forces - Caught Up in You
38 Special - Special Forces - 01 - Caught Up in You.mp3
Note that the second line - the one for the MP3 file itself - is missing the leading period (.) needed to properly identify the file.
The extended information - formatted with "%artist% - %album% - %title%" properly identifies the group (.38 Special).
The file name generated by "Tag - Filename" is "%artist% - %album% - $num(%track%,2) - %title%".
The actual filename for the line above is ".38 Special - Special Forces - 01 - Caught Up in You.mp3" - note the leading period.