As far as I know, this is not possible. At least not using the sim.
However, that said, you can use skype or magicjack, yahoo messenger or google voice, any of a number of other programs and devices to make calls with.
With Google Voice you can also download the hangout apps, so when someone calls you it you can get it on the tablet and more: cell phone, house phone, etc. If your cell phone is off and you haven't got a landline, the call will come through on your tablet. You can also call out with hangouts too. You can also use it on a computer, so one account and number for multiple devices.
In all my research I have found no way to do standard cell calls on that tablet with a sim. They are just not built that way.