After you file

Of course, you could get lucky earlier...the IRS does do some test pulls of some files around the week before.   And if those work perfectly, they could decide to start before the 27th or 29th or whenever the actually decide to start.

 

One year, they started.....then stopped for a major issue they discovered too late.

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*