Iowa Code — Title X (Revenue)
Iowa Code § 421.4 — Deputies
The director may appoint deputy directors and may designate one or more of the deputies as acting director . A deputy designated to serve in the absence of the director has all of the powers possessed by the director . The director may employ certified public accountants, engineering and technical assistants, and other employees, or independent contractors necessary to protect the interests of the state and any political subdivision.
Source: official text