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The White House has refused to meet an extended deadline to deliver President Trump's tax returns to Congress.

House Ways and Means Committee chairman Richard Neal had said failure to comply with the 23 April deadline would be interpreted as a denial of request.

Mr Trump says he does not want his information disclosed and will not release his tax returns while under audit.

Democrats have warned that legal action could follow.

"The president is pretty clear: Once he's out of audit, he will think about doing it," White House Deputy Press Secretary Hogan Gidley told Fox News on Tuesday.

"He's not inclined to do so at this time."

The IRS has previously said that he could release the returns even if they were under audit.

Mr Neal had initially given the Internal Revenue Service (IRS) until April 10 to turn over Mr Trump's personal tax returns, and those of several entities connected to the president, for 2013 through to 2018.

The deadline was extended to April 23 after the Trump administration failed to comply.

Most presidents have turned over their tax returns since the 1970s even though it is not required by law.

One of Mr Trump's top aides said this month that the Democrats would "never" see his tax returns. Republicans have called the request an overreach of confidential taxpayer data.

The US Treasury Department said it was reviewing Mr Neal's request and consulting with the Justice Department, and that there were "serious constitutional questions" related to the request.

Treasury Secretary Steven Mnuchin has told Mr Neal that the department would make a final decision by 6 May on whether or not to comply.

Democrats have warned that legal action, such as a subpoena of financial data, could follow if the president does not comply, a move that could lead to a lengthy battle in the courts.