Start your day here: Get ready for a difficult tax-filing season

Good morning.
We're following these top stories today:
Tax season starts: The understaffed and overworked Internal Revenue Service is bracing for frustrations — and offering some advice. President Biden has asked for a budget increase for the agency, but in the meantime, COVID-19 relief and child tax credits and a backlog of 2020 returns will complicate matters.
Ukraine update: A former Ukrainian defense minister says he doesn't expect Russia to mount a full-scale invasion, despite some 100,000 Russian troops massed at the border.
COVID-19 treatments: The Food and Drug Administration halted the use of two monoclonal antibodies after recent studies showed that they're highly unlikely to work against the omicron variant.
🎧 Also on Up First, our daily podcast, flaws plague a tool meant to help low-risk federal prisoners win early release.
— The Morning Edition live blog team
(Rachel Treisman, Nell Clark, Carol Ritchie and Chris Hopkins)