IRS Appoints Top Official for Tax-Exempt Groups

The I.R.S. has named Steve Miller as the first director of its new Exempt Organizations office. The office will be part of the agency's Tax Exempt and Government Entities Division, which the I.R.S. is creating this month.

Mr. Miller, who has been Acting Assistant Commissioner for Employee Plans and Exempt Organizations, once worked for Congress's Joint Committee on Taxation. Many observers had figured that the new job would go to Marc Owens, who has been a

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