FOIA "confers a right on any person to receive [requested] records" subject to applicable exemptions. Feinman v. FBI, 680 F.Supp.2d 169, 173 (D.D.C. 2010) (quoting Halperin v. CIA, 629 F.2d 144, 153 (D.C. Cir. 1980) ). Whether the IRS "properly searched for and disclosed records to Plaintiff[s] in response to a FOIA request simply has nothing to do" with whether the Montgomerys took valid deductions in relation to their partnerships or even whether an informant blew the whistle on them. Abuhouran v. Nicklin, 764 F.Supp.2d 130, 133 (D.D.C. 2011) (separating FOIA claim against agency from constitutional claims as misjoined). The "nucleus of facts," Page, 729 F.2d at 820, that the Court will need to consider in adjudicating Plaintiffs' FOIA claim—i.e. , whether the IRS's search was adequate and its claimed exemptions appropriate—is wholly different from what the previous courts assessed—namely, the Montgomerys' correct tax liability. The present suit is, therefore, not barred by res judicata .IV. Conclusion