niceties of appeals from suspension and removal notices. His primary concern (and undoubtedly that of his counsel as well) was to protect himself from the criminal charges against him. It would have been contrary to sound defense strategy to enter upon a series of hearings or appeals before administrative agencies which would in all probability have called for Finfer's own testimony, his version of the alleged bribe and an attempted refutation of witnesses which might have been produced by IRS. He was entitled to remain silent and to stand on his right to force the government to prove its case, if any, against him. For this reason, laches and failure to exhaust administrative remedies scarcely can be asserted under the circumstances here presented.


9
The Commissioner argues that "by notapply on December 1, 1961, for reinstatement. On December 4, 1961, Finfer appealed to the Civil Service Commission pursuant to Section 14 of the Veteran's Preference Act of 1944, which appeal was denied as untimely. A further appeal to the Board of Appeals and Review was also denied. Quite apart from the question of the timeliness of the appeal, on March 9, 1962, IRS advised Finfer in answer to his reinstatement request of December 1, 1961, that "Based upon our review of the circumstances surrounding your removal, it has been determined that your reinstatement would not be to the best interests of the Service."


14
Finfer maintains that his superiors acted arbitrarily and capriciously in removing him without granting him at the April 21, 1960 hearing an opportunity to confront