I don't taper when I splice with mason line, but I do taper with other ropes that I splice. I figure that my mason line items won't be under enough load to be a big enough issue about the reduced strength, and the line is so small that I would have problems getting the individual strands out to taper. I also use the wire bent in half instead of a hook or a needle. It's flexible enough to handle odd curves, but also stiff enough to feed through the bury. The wire that I use is 22 gauge floral wire that I got at Hobby Lobby or Joann's. It was only a couple bucks for an entire spool of the stuff.
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