It's not clear to me that Iran intends to attack anyone;
In recent years, Iran has been using its proxies to do most of the attacking. They are the major source of funds for Hamas and Hezbollah. So effectively, Iran is attacking Israel.
Syria is now effectively a client state of Iran.
Iran is supporting Shia militias in Iraq, which are attacking the US. Iran is also suspected of using its Quds force to kidnap and kill 5 US soldiers in a very sophisticated attack in Karabala, on January 20th.
Iran is already attacking several countries. Anyone who asserts otherwise just hasn't been paying attention.