Matthew Perry’s former assistant Kenneth Iwamasa insisted he could not “simply say no” to the late actor when it came to his drug addiction.

Iwamasa made the claim to a judge as he appealed for leniency at his upcoming sentencing hearing, scheduled on May 27, per TMZ.

In new court docs obtained by the outlet on Friday, Iwamasa disagreed with prosecutors’ claim he could have told Perry “no” when he asked for the ketamine that ultimately killed him in October 2023.

In the docs, Iwamasa acknowledged that this dynamic “had tragic consequences.”

He claimed that as an employee of the “Friends” alum, he “acted at all relevant times at [Perry’s] direction rather than pursuant to his own discretion.”

His attorney also claimed that Iwamasa’s employment relationship with Perry may have “enabled him to more readily participate in the conspiracy to distribute drugs to the victim than a man on the street'” but added that “a number of proverbial men on the street did in fact participate in the same conspiracy.”

He further argued that the “rhetoric” that Iwamasa could have said no ignores “his particular vulnerability to the relationship dynamic which he fell into with the victim.”

Iwamasa’s plea comes days after the late actor’s mother, Suzanne Perry, slammed his behavior at her son’s funeral.

On Wednesday, the 82-year-old wrote and read an emotional victim impact statement at Iwamasa’s sentencing for helping supply the lethal dose of ketamine.

“He insisted on speaking at Matthew’s funeral,” the letter, included in court docs obtained by Page Six, read. “He clung to me and the family as if he was somehow the good guy who tried to save Matthew.”

Suzanne alleged that after Iwamasa “killed” her son, he “kept a sharp eye on” her.

She insisted that her and her family “trusted a man without a conscience” — and Matthew “paid the price.”

“He had known Kenny, and so had we, for 25 years,” she explained. “Mathew trusted Kenny. We trusted Kenny. Kenny’s most important job – by far – was to be my son’s companion and guardian in his fight against addiction.”

She claimed that instead of protecting Matthew, Iwamasa “aided and abetted” his addiction.

Matthew — who openly struggled with drug addiction for decades — was found dead in his jacuzzi on Oct. 28, 2023, at age 54.

A coroner later announced that the “Fools Rush In” actor died from “acute effects of ketamine.”

Matthew’s death certificate also listed drowning, coronary artery disease and buprenorphine effects as other contributing factors.

In 2024, federal prosecutors charged five people with conspiracy and distribution of ketamine, which caused the “17 Again” star’s passing.

Iwamasa, drug counselor Erik Fleming and Dr. Mark Chavez all pleaded guilty to the charges.