(1) Does collateral estoppel bar a Plaintiff from challenging the Defendants' failure to exhaust administrative remedies defense when exhaustion is a matter of abatement not on the merits of the Plaintiff's claim and the district court dismissed the Plaintiff's first action without prejudice?

(2) Did the district court err applying collateral estoppel because the Plaintiff's second action alleged materially different facts undermining the Defendants' exhaustion defense and the Plaintiff did not have a full and fair opportunity in the first action to obtain discovery and present evidence on exhaustion?

Does collateral estoppel bar a plaintiff from challenging the defendants' failure to exhaust administrative remedies defense?