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Leo Lewis attempts a tackle against Auburn. (Julie Bennett/jbennett@al.com)

One of the more intriguing aspects of the NCAA infractions case against the Ole Miss football program has been the alleged existence of a tape that reportedly could implicate other schools in potential violations.

A tape does exist, a well-connected source with knowledge of the case told AL.com, but the NCAA was aware of it before issuing Ole Miss an updated Notice of Allegations last week, and the tape isn't any type of smoking gun.

Neal McCready, publisher of RebelGrove.com, reported the existence of a tape that includes a conversation with the mother of Mississippi State linebacker Leo Lewis. Lewis was a major Class of 2015 recruit from Brookhaven, Miss., who committed to Alabama and Ole Miss before signing with the Bulldogs.

Lewis reportedly is part of one of the new charges against the Rebels, in that he allegedly received between $13,000 and $15,600 from two Ole Miss boosters with the knowledge of an Ole Miss staff member during his recruitment.

"Ole Miss, per multiple sources, possesses a recording, and has given the SEC a copy, of Lewis' mother asking Ole Miss for money and detailing incentives she received from other programs, including Mississippi State," McCready reported.

The source who spoke to AL.com directly refuted the two key points in that report. The source said Lewis' mother on that tape doesn't ask Ole Miss for money and doesn't mention other schools.

The source also said that the SEC has not heard the tape but is aware of its existence and that the NCAA was aware of the tape before issuing Ole Miss its expanded Notice of Allegations.

McCready reported that Lewis was one of several players to whom the NCAA granted immunity in exchange for their testimony against Ole Miss, which is facing 21 total allegations against its football program. Last week the school outlined eight new allegations added to the original 13 charges and announced it was self-imposing a one-year postseason ban for the 2017 season.

Ole Miss still has to submit a formal response to the updated Notice of Allegations and appear before the NCAA Infractions Committee before learning the full extent of its sanctions. There is an appeals process available after the committee rules.