The government of President George W. Bush has authorized secret military missions inside Iran at least since mid-2004, the magazine reports.
Their goal is to identify target information for up to 26 suspected nuclear, chemical and missile sites, according to the magazine.
"This is a war against terrorism, and Iraq, is just one campaign," a former high-level government intelligence official told the magazine.
"The Bush administration is looking at this as a huge war zone. Next, we're going to have the Iranian campaign. We've declared war and the bad guys, wherever they are, are the enemy. This is the last hurrah -- we've got our years, and we want to come out of this saying we won the war on terrorism," the official said.
A top government consultant with close ties with the Pentagon told the magazine that the Pentagon civilians -- especially Secretary of Defense Donald Rumsfeld, his deputy Paul Wolfowitz and their fellow neo-conservatives -- "want to go into Iran and destroy as much of the military infrastructure and possible."
Rumsfeld and Wolfowitz believe that Iran's clerical regime could not withstand a military blow and would collapse, the magazine reports.