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Home / Decisions / United States Court of Appeals for the Fifth Circuit / Hrncir v. Internal Revenue Service
5th Cir.

Hrncir v. Internal Revenue Service

March 18, 2026 ·25-40644 ·Per Curiam · By Raj Patel

The Fifth Circuit affirmed the dismissal of Anthony Hrncir's pro se complaint for lack of subject matter jurisdiction. The court held that Hrncir failed to adequately brief his arguments and that his novel legal theories regarding intellectual consciousness do not establish a valid cause of action under the Freedom of Information Act or the Privacy Act.

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Key takeaways

The Fifth Circuit affirmed the district court's dismissal of the plaintiff's pro se complaint for lack of subject matter jurisdiction.

Anthony Hrncir filed a pro se complaint in the United States District Court for the Eastern District of Texas against a wide array of federal, state, and local government entities, including the IRS, the Social Security Administration, and various Texas county offices. Hrncir alleged that he is an 'intellectual consciousness' whose name and proprietary work were being monetized by these entities without his consent. He sought a declaratory judgment that the defendants violated the Freedom of Information Act (FOIA) and the Privacy Act, demanded full disclosure and accounting of records, and requested an order to expunge information he deemed inaccurate. The defendants moved to dismiss for lack of subject matter jurisdiction, arguing that Hrncir lacked standing because he failed to allege a concrete injury traceable to the defendants, and that he failed to exhaust administrative remedies under the relevant statutes. The district court granted the motion, concluding that Hrncir could not establish standing and that the statutes did not apply to the state and local defendants, nor did he submit valid requests to the federal agencies.

The Fifth Circuit reviewed the dismissal de novo, placing the burden of proving subject matter jurisdiction on the plaintiff. The court first addressed the plaintiff's appellate brief, noting that while pro se briefs are liberally construed, they must still adequately present arguments to preserve them. The court found that Hrncir failed to address the district court's specific determination regarding his lack of standing, thereby abandoning that argument. Furthermore, the court held that Hrncir forfeited his remaining arguments concerning the intertwining of jurisdictional and merits issues, as well as his claims of due process violations, because his brief provided only conclusory allusions without meaningful analysis or record citations. Regarding the merits of the underlying claims, the court noted that the district court correctly determined that the FOIA and the Privacy Act do not apply to state and local governments. Additionally, the court found that the federal defendants submitted sworn declarations stating they never received valid FOIA or Privacy Act requests from Hrncir, or that the letter he sent did not qualify as such a request. Consequently, the court affirmed the dismissal, finding that the plaintiff failed to plead facts necessary to establish a cognizable cause of action.

The judgment of the district court is affirmed, meaning the case is dismissed and Hrncir's claims against the government entities are terminated. The decision reinforces that pro se litigants must still adhere to procedural requirements for briefing and that novel legal theories, such as those based on 'intellectual consciousness,' do not create standing or valid causes of action under existing federal statutes. No remand instructions were issued as the appellate court found the arguments forfeited.

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