In this tutorial, learn how to create a burner phone using Python with Twilio and transcribe incoming calls using AssemblyAI's API. The process involves provisioning a number from Twilio, creating a Flask endpoint to record voice, updating the webhook endpoint for the number, making example calls, downloading .mp3 files, transcribing them via AssemblyAI, comparing transcription accuracy between Twilio and AssemblyAI, and finally deleting the phone number. The source code can be found at https://github.com/yujian-tang/burner_phone