Turnabout

Instant, 2UU (4)
Choose artifact, creature, or land. Tap all untapped permanents of the chosen type target player controls, or untap all tapped permanents of that type that player controls.¹
The best cure for a big ego is a little failure.
Illus. Heather Hudson

Gatherer Card Rulings [Nov 2009]

• 10/4/2004: You decide on resolution if you are tapping or untapping, and which kind of permanent you are affecting.

Format Legality	Legal in Vintage, Legacy Banned in Extended, Standard
Printings (1/6)	Urza's Saga (Uncommon)