Similar to the above would be:
filename <- 'your/file/name/here'
fh <- file( filename, open='rt' )
line <- readLines(fh, n=1 )
tmp <- strsplit(line, "\\t")
first <- tmp[[1]][1]; second <- tmp[[1]][2]; third <- tmp[[1]][3]
The file function creates a connection to the file and opens it, the opening is optional, but if you don't open the file then when you read from it it will open then close the file again, if you open the file then it remains open and the next read continues from where the previous left on (closest match to what Perl would be doing above).
The readLines function will read the specified number of lines (1 in this case)
then strsplit works basically the same as the Perl split function.
R does not have the multiple assign like Perl (it is often best to just keep the results together anyways rather than splitting into multiple global variables).