The intended purpose of the Toggle IR item is for things like the Windows Media Center IR receiver that requires an alternate version of each command if you need to send the same command twice (ie: down and down again). If you look at the current RTI library under "Microsoft>Windows Media Center>MCE (Toggle Bit)" you'll see there's an alternate version of every command.

Anyway the problem with using the toggle IR item is that if you press any other button after pressing your toggle power button, the first code in the Toggle IR brackets is the one that gets sent, so you might end up sending on twice, confusing the customer. The way to do it so it toggles between two different commands (or macros or whatever) is to use a flag test with a toggle flag below:

If flag "TV on" is set then
(IR TV OFF)
Else
(IR TV ON)
Toggle flag "TV on"

If "TV on" is used within your on/off macros, this macro above will work well in conjunction with them.