It is called the "Perspective Crop Tool" and I find it nested with/ under the crop tool in the tool sidebar.

Just click on the corners you want aligned horizontal and vertical and it creates a grid over the selected area (there is a checkbox to "show grid" in the control bar). You can then re-size the entire area or adjust individual points. Then click on the check mark in the control bar or hit enter/ return to apply the crop.

It is called the "Perspective Crop Tool" and I find it nested with/ under the crop tool in the tool sidebar.

Just click on the corners you want aligned horizontal and vertical and it creates a grid over the selected area (there is a checkbox to "show grid" in the control bar). You can then re-size the entire area or adjust individual points. Then click on the check mark in the control bar or hit enter/ return to apply the crop.

EDIT- not the tool OP was looking for...

Open Camera Raw Filter and go down right side list to Geometry. Click on the far right icon which is called Draw Guides. This allows you to draw several lines on your image which will move the image to vertical and/or horizontal along those lines.