The IRS does not process returns in first in first out batches. They are processed individually and at different times. There is no way for any of us to know who will have their return accepted and processed first. The IRS does not open until January 27th and will not begin processing any returns until then.
https://ttlc.intuit.com/community/return-status/help/what-does-pending-mean/00/26331
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