The first group of defendants are all employees of the Internal Revenue Service, with the exception of Charles Flesch, who is an attorney with the Department of Justice who was representing the United States in the civil action pending against Kirby at the time this motion was filed. To the extent that the allegations in the complaint may be construed as claims against these defendants in their official capacity, the claims are barred by the doctrine of sovereign immunity.
Judges have absolute immunity against allegations based on their judicial activities.
Similarly, federal prosecutors are absolutely immune from suit for any activities concerning their representation of the United States and any activities intimately associated with the judicial process. Federal probation officers are also absolutely immune from suit if the conduct was intimately related to the judicial process. In addition, this Court concludes that it lacks jurisdiction over this case because the complaint is wholly insubstantial and frivolous, and the allegations are so incomprehensible that they do not state a cause of action. Thus, the motions before the Court are timely.