The new documents emerged as part of a lawsuit filed in 2008 in which Ms. Regan’s former lawyers in the News Corporation case accused her of firing them on the eve of the settlement to avoid paying them a 25 percent contingency fee. The parties in that case signed an agreement to keep the records confidential, but it does not appear that an order sealing them was ever sent to the clerk at State Supreme Court in Manhattan, and the records were placed in the public case file.

Discussion of the recorded conversation with Mr. Ailes emerges in affidavits from Ms. Regan’s former lawyers who are seeking to document the work they did on her case and for which they argue they deserve the contingency fee. They describe consulting with a forensic audio expert about the tape.

No transcript of the conversation is in the court records.

But Brian C. Kerr, one of Ms. Regan’s former lawyers, describes in an affidavit the physical evidence he reviewed as “including a tape recording of a conversation between her and Roger Ailes, which is alluded to throughout the complaint” that Mr. Kerr and another lawyer, Seth Redniss, drafted for Ms. Regan. That complaint said News Corporation executives “were well aware that Regan had a personal relationship with Kerik.”

“In fact,” the complaint said, “a senior executive in the News Corporation organization told Regan that he believed she had information about Kerik that, if disclosed, would harm Giuliani’s presidential campaign. This executive advised Regan to lie to, and to withhold information from, investigators concerning Kerik.”

Mr. Redniss, in his affidavit, referred to “a recorded telephone call between Roger Ailes, the chairman of Fox News (a News Corp. company) and Regan, in which Mr. Ailes discussed with Regan her responses to questions regarding her personal relationship with Bernard Kerik.”

“The ‘Ailes’ matter became a focal point of our work,” Mr. Redniss continued.

The dispute involves a cast of well-known and outsize personalities; it also includes some New Yorkers who have had spectacular career meltdowns.