WASHINGTON—This year’s tax filing season will begin on Jan. 24, 17 days earlier than last year, the Internal Revenue Service announced Monday. The IRS is warning that a resurgence of COVID-19 infections on top of less funding authorization from Congress than the Biden administration had requested could make this filing season particularly challenging. “The pandemic continues to create challenges, but the IRS reminds people there are important steps they can take to help ensure their tax return and refund don’t face processing delays,” IRS Commissioner Chuck Rettig said. Avoiding a paper tax return will be more than important than ever this year to avert processing delays, Rettig said. He urged taxpayers to file their returns electronically and to get their refunds by direct deposit. It is also import for taxpayers who received a COVID-19 relief Economic Impact Payment last year or who got an advance Child Tax Credit payment to …