Gary Cohn, the director of the National Economic Council, told a group of Senate Democrats during a meeting earlier this year that "only morons pay the estate tax," according to a New York Times report.

A source close to Cohn, however, told the Times that the former Goldman Sachs executive didn't use the word and was instead referring to "rich people with really bad tax planning."

But according to the Times, that comment is an example of what some lawmakers suggest may be a lack of understanding by Cohn of the intricacies and political complexities inherent in rewriting the tax system.

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President Trump has publicly railed against the estate tax — often referred to as a "death tax" — and has vowed to fully repeal it.

The estate tax is levied on the transfer of property for deceased individuals with an estate worth more than $5.49 million.

Cohn and Treasury Secretary Steven Mnuchin Steven Terner MnuchinShutdown clash looms after Democrats unveil spending bill Lawmakers fear voter backlash over failure to reach COVID-19 relief deal United Airlines, unions call for six-month extension of government aid MORE have been charged with devising a winning legislative strategy for tax reform — one of Trump's major campaign promises.

So far, however, Cohn and Mnuchin have appeared to rein in the Trump administration's tax reform ambitions, according to the Times.

Instead of a target 15 percent corporate tax rate, the two advisers are looking at something closer to 20 or 25 percent. Likewise, Trump's proposed 35 percent cap on the highest personal income tax rate could remain at its current level — 39.6 percent.

Tax reform is a top priority for GOP lawmakers, and they are facing extra pressure from the White House to deliver a win for the administration following the failure of the Senate to get an ObamaCare repeal bill passed.