I can't think of an advantage to having a layer 3 switch for voice. You can create VLANs with layer 2 switches. You could use layer 3 switches to route across VLANs, but usually the router handles that.

I don't know if you have the phones on a separate VLAN, but our company likes to separate the phones if possible on larger networks. The Toshiba phones support VLAN tagging.