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Taskbar windows name is 'Shell_TrayWnd'. So use Win32 function FindWindow to find Windows95 Taskbar, and Win32 function ShowWindow to it hide or restore.
For example:

procedure TForm1.Button1Click(Sender: TObject);
var
  WindowHandle: HWnd;
begin
  WindowHandle:=FindWindow('Shell_TrayWnd','');
  if WindowHandle<>0 then 
    ShowWindow(WindowHandle,SW_HIDE);
end;

procedure TForm1.Button2Click(Sender: TObject);
var
  WindowHandle: HWnd;
begin
  WindowHandle:=FindWindow('Shell_TrayWnd','');
  if WindowHandle<>0 then 
    ShowWindow(WindowHandle,SW_RESTORE);
end;

Related topics

Hide start button
Disable Close button on form caption

For more

Win32 programmer's reference

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