President Carter will nominate Jerome Kutrz, a 45-year-old Philadelphia lawyer, to be the next commissioner of the Internal Revenue Service, the White House announced yesterday.

Kurtz, a graduate of Temple University and Harvard Law School, was tax legislative counsel in the Treasury Department from 1966 to 1968. A member of the law firm of Wolf, Block Schorr and Solis-Cohen, he was a member last year of the advisory group to the Commissioner of Internal Revenue.

The White House also announced four other appointments:

Herbert J. Hansell, 51, a partner in the Cleveland law firm of Jones, Day, Reavis and Pogue, to be the State Department's legal adviser.

Donna E. Shalala, 36, associate professor and chairman of the program in politics and education at Teachers College, Columbia University, to be assistant secretary of housing and urban development for policy development and research.

Harry K. Schwartz, 42, a partner in the Philadelphia law firm of Dechert, Price, and Rhodes, to be assistant secretary of housing and urban development for legislative affairs.

David E. Mann, 52, a special assistant to the Chief of Naval Operations, to be assistant secretary of the Navy for research and development.

White House press secretary Jody Powell also said the President expects to make nominations to about 15 major ambassadorial posts soon. In addition, an advisory committee set up to make recommendations to Carter on U.S. ambassadors is at work on 20 more appointments, he said.