The objective of this study is to determine empirically the existence of difference in each of six dimensions of Manager’s Empowerment functions and to recognize their managerial tendencies in human resources in the Evia income Tax Office in Greece. The dimensions of Manager’s Empowerment Functions that were considered were the Informational Role, the Decision-Making Role, the Planning Role, the Evaluating Role, the Motivating Role and the Developing Role. We used a sample of 30 managers and a factor analysis was conducted on the results of the questionnaire. The principle question of this paper was how those in power exercise the six Managers Empowering Roles in the above organization. The results of this survey are that managers do not always encourage the transfer of power and authority to the fullest in order to maximize their skills to the maximum.