NATION

The Internal Revenue Service has reorganized its top ranks, resulting in promotion of Michael J. Murphy to the No. 2 job.

Murphy, who began his IRS career in 1962, will become senior deputy commissioner later this summer, according to IRS spokesman Steve Pyrek. Murphy, a native of Green Bay, Wis., now is regional commissioner for the mid-Atlantic, based in Philadelphia. He previously served as district director in Des Moines, Iowa, and Atlanta.

The present No. 2 job at the IRS, known as deputy commissioner, is held by Jim Owens, who will remain in that position until the reorganization is completed later this year, Pyrek said.

Serving directly under Commissioner Lawrence B. Gibbs and Murphy will be two deputy commissioners, one for planning and resources and the second for operations. They have yet to be named.