Map[{FromDigits @ #, {##2}} & @@@ # & @* StringSplit] @ StringSplit[l, "\n"]
{{{1, {"atattaggtt", "tttacctacc", "caggaaaagc", "caaccaacct"}},
{61, {"ctctaaacga", "actttaaaat", "ctgtgtagct", "gtcgctcggc"}},
{121, {"gcagtataaa", "caataataaa"}}}}
Also
f = Normal[{#, DeleteCases[{##2}, ""]} & @@@ SemanticImportString[#]] &;
f /@ l
{{{1, {"atattaggtt", "tttacctacc", "caggaaaagc", "caaccaacct"}},
{61, {"ctctaaacga", "actttaaaat", "ctgtgtagct", "gtcgctcggc"}},
{121, {"gcagtataaa", "caataataaa"}}}}
and
f2 = {FromDigits @ #, {##2}} & @@@
Split[StringSplit @ #, Not @* StringMatchQ[NumberString] @* First] &;
f2 /@ l
{{{1, {"atattaggtt", "tttacctacc", "caggaaaagc", "caaccaacct"}},
{61, {"ctctaaacga", "actttaaaat", "ctgtgtagct", "gtcgctcggc"}},
{121, {"gcagtataaa", "caataataaa"}}}}