Okay, so imagine you have a really cool toy and you love playing with it all day long. Then one day, your friend comes over and starts secretly listening to your conversations and everything you do with your toy without asking you. That wouldn't be very nice, right?
Well, something like that happened to Donald Trump, who used to be the President of the United States. He had a big, fancy building that he called Trump Tower, and he lived and worked there. But he believed that someone was secretly listening to his conversations and spying on him, just like your friend did to you.
Trump thought that the people who were listening to him were the government officials who were supposed to be protecting him. He said that they wanted to find out his secrets and use them to hurt him or his friends. That made him really mad and he accused them of doing something wrong.
But many people didn't believe Trump's story because there was no evidence that anyone had actually wiretapped his building. Wiretapping means secretly putting a device onto someone's phone or computer that lets you listen to what they're saying, even when they're not on the phone. It's usually illegal to do that without a warrant from a judge.
Some people even said that Trump was making up the story just to distract everyone from other things he was doing as the President, or to get attention. They thought he was trying to create a conspiracy theory or a false rumor to gain support from his fans.
So, in short, Trump Tower wiretapping allegations refer to the claims made by Donald Trump that someone (probably the government officials) was secretly listening to his conversations and spying on him in his fancy building, but many people didn't believe him because there was no evidence to support his claims.