The President has the authority to seal these returns from the public and Congress by executive order.
5.56mm
The Chairman of the House Way & Means committee has the authority under Federal Statute to request his returns or anyone else’s. They don’t need Trump’s approval for that.
I think that would be a massive error. “Abuse of power” would be the first article of impeachment. That said, Trump’s stayed reason for not wanting to turn them over is lame. He should denounce it as a fishing expedition