It has been established through researches that accidents do frequently occur when taking calls in driving. The accidents rate occurrence is low while the driver is listening to music or getting engage in discussion while driving.
The difference between talking to a passenger and talking to someone on a mobile phone is that the passenger is present in the car and thus able to read road conditions, and so understand when the driver's attention needs to be on the road. Pauses during phone conversations may need explaining.
You say 'receiving', and I'm not sure whether you just mean the act of answering, or actually speaking. If just answering, it may depend whether the act of answering is hands free or not.
See also:
Drews, F. A., Pasupathi, M., & Strayer, D. L. (2008). Passenger and cell phone conversations in simulated driving. Journal of Experimental Psychology: Applied, 14(4), 392.
Neider, M. B., Gaspar, J. G., McCarley, J. S., Crowell, J. A., Kaczmarski, H., & Kramer, A. F. (2011). Walking and talking: dual-task effects on street crossing behavior in older adults. Psychology and aging, 26(2), 260.
Simple .. Talking is two-way communication while listening is one way. The driver does not answer a song but needs to answer the caller. So mind diverts when replies and meets an accident.