Top Democrats and Republicans in Congress may say they want to get their hands on any tapes President Trump may have made of his conversations with FBI Director James B. Comey, which could lend clues as to why Trump fired him. And if the president won't hand them over, Congress could force him to. But almost no one in Congress seems willing to take that step.
White House Press Secretary Sean Spicer wouldn't even acknowledge the tapes exist much less agree to give them to Congress. Spicer said the president "
has nothing further" on the tapes beyond his extraordinary tweet Friday suggesting he or someone else recorded his conversations with Comey. Congress could require Trump to prove they exist by issuing a subpoena to hand them over. But issuing a subpoena is a serious thing, and it requires both Democrats and Republicans to agree to it. There's no indication Republicans are willing to put their president on the spot like they have Flynn. In fact, very few Democrats are even talking about a subpoena.
https://www.washingtonpost.com/news/the-fix/wp/2017/05/15/why-congress-will-probably-never-see-trumps-tapes-of-his-conversations-with-james-comey/?utm_term=.c7666e303396(Spicer is not even disproving that Trump has tapes - He was asked a dozen times if tapes exist & he said he has nothing to add on that)