No. THIS tablet does not make calls over cellular voice lines. Even if you buy a tablet that has a cellular data plan, that would probably not be supported for cell phone calls.
However, you can use VOIP apps with this tablet for calls over wifi connections. I use Ooma for home phone service and the app works well - I have it set ring the tablet when an incoming call at home comes in; not that I answer the calls. I can also place calls via Ooma; so you can use it as a 'phone' when you can connect to wifi AND have a VOIP service that you use (like Magic Jack, Ooma, some cable TV services that also provide telephone service)... I have also connected to a mobile hotspot (my iPhone 5)and have had my tablet ring with an incoming call.
I have not tested it with ear pods with a mic yet - so I basically only use it as a VOIP speaker phone. For the moment.