Michael Cohen, President Trump’s former lawyer, walked back responsibility for some of the federal crimes he pleaded guilty to during a secretly recorded phone call with comedian Tom Arnold, according to a report on Wednesday.

“There is no tax evasion,” Cohen said on the call, referring to one of the charges to which he pleaded guilty.

In the 36-minute recording that Arnold provided to the Wall Street Journal, Cohen complained about not getting a break from the three-year prison sentence that he’s expected to begin on May 6.

​​”You would think that you would have folks, you know, stepping up and saying, ​’​You know what, this guy’s lost everything,​'”​ Cohen ​whined on the March 25 call.

​”My family’s happiness, and my law license,” he continued. “I lost my business … my insurance, my bank accounts, all for what? All for what? Because Trump, you know, had an affair with a porn star? That’s really what this is about.”

Cohen told Arnold that he pleaded to the charges in August because federal prosecutors had “me on campaign finance” and they were using his wife as leverage.

​”​I love this woman, and I am not going to let her get dragged into the mud of this crap,​”​Cohen said. ​”​And I never thought the judge was going to throw a three-year fricking sentence.​”​

​He hid from the IRS $2.4 million in interest payments he received from loan​s, some of which were in accounts under his wife’s name.

His lawyer, Lanny Davis, said Cohen has “taken responsibility for his crimes” and will report to prison as scheduled.

​”While he cannot change the past, he is making every effort to reclaim his life and do right by his family and country. He meant no offense by his statements​,​”​ Davis told the Wall Street Journal.​

The Manhattan US Attorney’s Office declined to comment.

Cohen pleaded to eight charges, including campaign finance violations for making hush payments to porn star Stormy Daniels and former Playboy Playmate Karen McDougal, who alleged affairs with Trump.

The president denied having sex with them.

The conversation between Cohen and Arnold happened on the same day that Michael Avenatti, Daniels’ onetime lawyer, was charged by the feds for trying to extort Nike.

Cohen reveled in the celebrity lawyer’s bust.

“Look at what’s happening to Avenatti — it’s called karma boomerang,​”​ Cohen told Arnold. “The guy lied about me every single day, right? And the world loved it.​”​

Arnold first reached out to Cohen last June and called him in March to reconnect, telling the newspaper he did so to offer “moral support.”

Arnold recorded the call​,​ he said​,​ because Cohen “tapes everything and I wanted to remember what we talked about.”