Heating a mixture of boron (impurities: carbon ∼ B50C2, boric acid – H3BO3) and tantalum (Ta) powders in nitrogen flow in a xenon high-flux optical furnace was performed. As-received powder composed of h-BN, H3BO3, TaB2, B9H11 and a number of other phases including β-rhombohedral boron, apparently, heavily doped with Ta. FT–IR examination of any sample of the material reveals the complicated vibration spectrum containing, in particular, an absorption band near 2260 cm−1. The shapes of these bands are different for samples because powders were synthesized at different temperatures. Known, that in β-rhombohedral boron lattice, there are nano-sized voids of different types, which allow an accommodation of single atoms or small groups of atoms. Theoretical calculations performed by the method of quasi-classical type yields the same value, 2260 cm−1, for the vibrations frequency of Ta atoms in D-type crystallographic voids in β-rhombohedral boron lattice. Since, Ta atoms are known to prefer accommodation just in D-voids the experimentally detected bands can be identified with localized vibrations of Ta atoms.