There IS a law that says Congress can look at any return it wants, and it was specifically in response to the president's scandal a century ago in the Teapot Dome scandal, meant to put a check on the president.
You think Republicans in Congress wouldn't get a Democratic president's tax returns, if the president hadn't released them already, for no reason, unlike the huge reasons for trump?
That isn't what the law says, but this takes a bit of reading and comprehension.
First off there is this restriction.
no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (e)(1)(D)(iii), subsection (k)(10), paragraph (6), (10), (12), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection
,
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.
So even if they get his tax returns they are not allowed to disclose them to anyone or anybody.
to do so is a violation of the law.
there is this restriction.
except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
so the committee must be in an executive closed session otherwise trump must give his consent.
I read somewhere else that it must deal with some kind of legislative process.
IE basically these nutjobs can't go on fishing expeditions.
however if they want to play this game so can the president.
In generalUpon written request by the President, signed by him personally, the Secretary shall furnish to the President, or to such employee or employees of the White House Office as the President may designate by name in such request, a return or return information with respect to any taxpayer named in such request.
IE the president can request all of their tax returns.