The comedian caused controversy when he made a joke about Roma gypsies and the Holocaust in 2021.
And now, in a new gag featuring in the newly-released 'The Best of Netflix Is A Joke: The Festival', Carr references 9/11.
He compares the moment Zayn Malik left One Direction in 2015 to the New York terror attacks of 2001, which saw nearly 3,000 people lose their lives.
He says: "Now you might think this is silly, but it’s absolutely true.
Jimmy Carr references 9/11 in a new joke
PA
Carr sparked controversy last year with a joke about the Holocaust
Ian West
"When Zayn left One Direction, for me, it was like 9/11 — I didn’t care about that either.
"I was actually supposed to be on one of the planes on 9/11, but the more interesting story is how I met Osama."
Last year, Carr sparked a row when he said the "thousands of gypsies killed by the Nazis" represented a "positive" impact of the Holocaust.
He said: "But they never mention the thousands of gypsies that were killed by the Nazis.
"No one ever wants to talk about that, because no one ever wants to talk about the positives."
Channel 4 backed him after the joke, announcing that he will front another series of the 'I Literally Just Told You' game show.
The star will host another eight episodes of the series, despite calls for him to be "cancelled".