A Brigham Young University law professor has been named acting legal adviser to the head of the Internal Revenue Service, officials of the 100,000-employee agency said Friday.

Stanley D. Neeleman, 45, Salt Lake City, is serving as acting assistant to Michael J. Murphy, acting IRS Commissioner, said spokesman Frank Keith.The assignment is temporary, until President Bush nominates a permanent commissioner, Keith said.

Neeleman began a 1-year term as IRS professor in residence on July 1, 1988. He retains that title while fulfilling his new duties.

"I simply serve as an adviser to the acting commissioner," Neeleman said Friday. "I do things like assist him in approving for publication rulings and regulations and the like."

Neeleman is on leave from BYU, where he has been a law school professor since 1975. His specialty is tax law.