A bill to amend the Internal Revenue Code of 1954 to provide for judicial review of certain interpretations of the Federal tax laws.

Amends the Internal Revenue Code to grant jurisdiction to the United States Tax Court or any United States district court to enter a declaratory judgment in a controversy involving the issue of whether a tax ruling of the Secretary of the Treasury is in accordance with existing law. Grants standing to bring such action to any individual who can adequately present the appropriate legal issues and whose tax liability is not directly affected by the challenged tax ruling.

Requires that the person bringing a petition for a declaratory judgment notify the Secretary of his intentions at least 90 days before the filing of the petition. Requires the Secretary to publish a notice in the Federal Register that such petition has been filed.

Permits intervention in proceedings for a declaratory judgment by any individual whose tax liability is or may be directly affected by the challenged tax ruling. Awards attorney's fees plus an amount not to exceed $100 to any party bringing a petition who prevails on the merits of the case.