A bill to amend the Internal Revenue Code of 1954 to provide that the Federal Government will reimburse taxpayers who prevail in court actions under the Internatal Revenue laws for their litigation expenses and to require the return of certain records or documents obtained by the Federal Government in tax cases.

Amends the Internal Revenue Code to provide for the reimbursement of litigation expenses, including attorney's fees, incurred by an individual substantially prevailing in any civil proceeding brought in any United States court for a declaratory judgement regarding the qualification of a pension plan, or for the redetermination collection, or recovery of a tax payment.

Requires the return of all records subpenaed in connection with an investigation into a possible tax deficiency or violation of tax laws within 15 days of: (1) any final administrative decision that there is no tax deficiency or violation, or that no action will be brought to prosecute any claim; (2) any final judicial decision with respect to the violation or underpayment in which the taxpayer substantially prevails; or (3) the expiration of the period in which the underpayment may be assessed, or the violation prosecuted, whichever of the three occurs first. (Amends 28 U.S.C. 2412)