An Internal Revenue Service official was indicted by a federal grand jury on charges that he submitted a false loan application to purchase a $23,000 BMW auto. Charles Benzing Tucker Jr., an IRS officer since 1974, claimed in a 1985 loan application that he was earning $1,684 a week as senior vice president for National Property Owners Assn., according to Assistant U.S. Atty. Michael W. Emmick. The indictment claims that Tucker had no connection with the property owners group and earned less than half the salary he claimed. Tucker also submitted false loan applications to other banks, for which he received an undetermined amount of money, Emmick said.