I'll assume you want (or can accept) getting BOTH ends of the conversation. Otherwise you do need a hybrid to separate east from west.
Bridge the line with a 10K:600 line transformer, DC-blocked with a 1.0uFd 200V film cap.
If you do not block the DC, the phone line never hangs-up; also line-powered phones starve.
At this ratio, the output (at 600r) is very-very hot for "mike" inputs; tho maybe no hotter than a rock drummer or a Fender Twin. Expect to pad as needed.
FWIW: a tube power-amp OT will also work. 8K:8 is 30:1 voltage ratio. 100mV on line is 3mV at "8r" winding. And you know the OT won't overload.
There ARE rules about this stuff.
Telcos have specs for what may be connected to their lines; thanks to Carterfone, they can't refuse a spec-compliant tap, but I make no claim that the above schemes meet all the specs. Personally, I doubt they can tell the difference.
There are federal and state laws about recording telephone conversations. IANAL.