Tennessee Code Title 67. Taxes and Licenses § 67-8-402

(a) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part and part 3 of this chapter.

(b) Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising estates, examining the contents of safe deposit vaults and to perform such duties as are, by this part and part 3 of this chapter, required of the commissioner, including the power to issue subpoenas and administer oaths and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe.