IRS Secretary. The Secretary of the Treasury of Puerto Rico | 27 CFR 26.11 (formerly 27 CFR 250.11)

Revenue Agent. Any duly authorized Commonwealth Internal Revenue

Agent of the Department of the Treasury of Puerto Rico.

    Secretary. The Secretary of the Treasury of Puerto Rico.

    Secretary or his delegate. The Secretary or any officer or employee

of the Department of the Treasury of Puerto Rico duly authorized by the

Secretary to perform the function mentioned or described in this part.

http://www.supremelaw.org/cfr/27/27cfr26.11.htm#delegate