You should look up the issue in the Help search box in the upper right corner
of Outlook 2007. This is what it will say.
If you want to turn an Out of Office Assistant rule on or off temporarily,
you do not need to delete the rule. Do the following to change the status of
the rule temporarily:
On the Tools menu, click Out of Office Assistant.
The Out of Office Assistant command is missing
The Out of Office Assistant command does not appear unless you are using an
Exchange account.
Click the Rules button at the bottom of the dialog box.
Note If you are using an Exchange Server 2003 or earlier e-mail account,
this button does not appear. Proceed to the next step.
Under These rules will be applied to incoming messages while you are out of
the office, in the Status column, select or clear the check box next to the
rule that you want to turn on or off.
If you are using a POP3 account then you will not see this and you may need
MS to solve it.