A bill to provide that the Federal Government will reimburse any individual who prevails in a court action if such court action is the result of harassment or other unreasonable conduct by the Federal Government.

Directs district courts to award court costs to prevailing individual parties in civil actions where (1) an action is brought by the United States or agent thereof and the court finds that bringing of the action constituted harassment or (2) the court finds that the conduct of the United States or agent thereof which gave use to the action constituted harassment.

Directs the Tax Court to award costs to individual taxpayers who substantially prevail in a proceeding for redetermination of a deficiency.