Does not cosistantly find a text string using "InStr" function

This has my head spinning as it works in some cases and not in others. I am using the "instr" function to a word I am looking for. When found the result is greater than "0". Here are two examples of what is and is not working. "Taxes - Property" is in one cell and it finds it and "Payroll Taxes" is in another and does not find it. The same for the second example.

Example 1

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"Taxes - Property" (without quotes) (finds)
"Payroll Taxes" (without quotes) (does not find)

Example 2

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"Depreciation Expense" (without quotes) (finds)
"Depreciation Expense (Depreciation on equipment, buildings and improvements)" (without quotes)(does not find)

Is there another parameter I have set incorrectly?

Your third argument is " Taxes " (note the space character at start and end of string).
The string "Payroll Taxes" does not contain the text string " Taxes " with a space character before and after the word Taxes. It contains the string " Taxes" (space before but not after), but this is not what you have asked it to look for.
The InStr function is working correctly. You need to decide exactly what purpose those extra space characters serve and what to do with them.

I cannot replicate the problem. It finds " Depreciation " just fine in both cases.

Possible that there are "non-breaking" spaces or other non-printing characters in the search string?

It might be helpful to upload a sample spreadsheet with the actual text strings being tested.

Still cannot replicate the problem. In both cases, it finds " Taxes " just fine.

I expect it is "possible", but there is no way we can know on this side of the internet. I did get a warning message about this file's format not matching its extension, though the file opened just fine. Does it work correctly if you start from a clean, new file?

All you have provided are code snippets and one example that worked. Are there more examples? Is there more to the code?

This worked correctly for me.