Option Explicit
Private Const SWP_HIDEWINDOW = &H80
Private Const SWP_SHOWWINDOW = &H40
Private Declare Function FindWindow Lib _
                "user32" Alias "FindWindowA" _
                (ByVal lpClassName As String, _
                ByVal lpWindowName As String) As Long
Private Declare Function SetWindowPos Lib "user32" _
                (ByVal hwnd As Long, _
                ByVal hWndInsertAfter As Long, _
                ByVal x As Long, ByVal y As Long, _
                ByVal cx As Long, ByVal cy As Long, _
                ByVal wFlags As Long) As Long
Public Sub ViewTaskBar(lbValue As Boolean)
    Dim llResult As Long
    
    llResult = FindWindow("Shell_traywnd", "")
    
    If llResult Then
        If lbValue Then
            llResult = SetWindowPos(llResult, 0, 0, 0, 0, 0, SWP_SHOWWINDOW)
        Else
            llResult = SetWindowPos(llResult, 0, 0, 0, 0, 0, SWP_HIDEWINDOW)
        End If
    End If
End Sub