John N. Mitchell served as the 67th Attorney General of the United States from January 1969 until February 1972. He transitioned from the Justice Department to manage Nixon's reelection campaign, serving as the Director of the Committee for the Re-Election of the President (CRP) from March 1972 until his resignation in July 1972 shortly after the Watergate break-in. During the White House taping period, Mitchell was frequently recorded discussing campaign intelligence operations, the ITT antitrust settlement, and the early stages of the Watergate cover-up.

On March 27, 1973, H. R. ("Bob") Haldeman and John N. Mitchell talked on the telephone at an unknown time between 12:10 pm and 1:16 pm. The White House Telephone taping system captured this recording, which is known as Conversation 044-021 of the White House Tapes.