By filing this suit, Tembec Inc., Tembec Investments Inc., and Tembec Industries Inc. (“Tembec”) attempts the proverbial second bite of the apple. Tembec petitions to vacate an arbitration award, attempting to relitigate matters determined in a 2005 case before this Court. The United States seeks to dismiss. Because this case is barred by res judicata and collateral estoppel, the Court will grant the motion to dismiss.