I would say no. As part of the not recognizing white space, HTML has nothing to work as a tab character. In the days before, there was a tag for tabs, but never really picked up. Can you explain in detail what you want to do?
If you're lining up columns because you want to represent tabular data, then a table would be the semantically correct code.
You can always use CSS to style the table's appearance.
It is possible to line up columns using spaces: the <pre> tag defines preformatted text and won't collapse multiple spaces (I've never tried using a tab character in HTML, so I can't say how that would work).
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