President Carter announced yesterday he intends to name Donald C. Lubick as assistant Treasury secretary for tax policy - in effect, the administration's chief tax strategist.

Lubick, 51, has been acting assistant secretary since December, following the death of his predecessor, Laurence N. Woodworth. Before that, Lubick had been deputy assistant secretary for tax legislation.

The nomination was widely expected. Lubick had played a key role in drafting the administration's new "tax reform" package and has been shepherding the legislation on Capitol Hill.

A native of Buffalo, N.Y., Lubick was a partner in the tax law firm of Hodgson, Russ, Andrews, Woods and Goodyear for most of the past 26 years. He is a graduate of the University of Buffalo and Harvard Law School.

Before joining the Carter administration, Lubick had had one previous stint in Treasury. From 1961 to 1964 he was tax legislative counsel. He also has served on the tax section of the New York State Bar Association.

Lubick has long been an advocate of "tax reform." During the administration's tax deliberations last summer and autumn, he repeatedly pressed for a comprehensive tax-revision package.

The adminsitration considered a major overhaul of the tax system in its earlier sessions, but later pared back the package after it became apparent that a broader measure would not get through Congress.

Lubick was recruited for the administration by Woodworth, whom Carter hired away from his longtime post as chief of staff of the congressional Joint Committee on Taxation. Woodworth died of a stroke in December.