The first day to file for your taxes is always on the first day of the following new year. For example, the first day to file your 2014 taxes will be on January 1, 2015. Even if you paper file your taxes on the first day, IRS will not be ready to accept the tax return.
Each year, IRS sets a date when they accept and process the tax return. The first day that IRS will accept and process the 2014 tax return will be on January 20, 2015. It generally takes about 2-4 weeks to receive the tax refund after you have e-filed your tax return. Paper tax return generally takes about 4 weeks longer to be processed.