JAKARTA - Iranian Foreign Minister Abbas Araqchi stressed the United States will carry legal responsibility if Israel attacks Iran's nuclear facilities.
CNN previously reported Israel may be preparing for an attack on Iran.
Meanwhile, Iran and the US, Israel's closest ally, will hold a fifth round of nuclear negotiations on Friday, May 23 in Rome amid deep disagreements over uranium enrichment in Iran, which Washington says could lead to the development of a nuclear bomb.
Citing intelligence sources, CNN reported it was unclear whether Israel had made a final decision on military action and that US officials disagreed on whether Israel would eventually decide to attack.
"Iran strongly warns against all forms of adventure by the Zionist regime of Israel and will firmly respond to any threats or unlawful acts by this regime," Araqchi said in a letter addressed to United Nations Secretary-General Antonio Guterres on Thursday, May 22.
Araqchi said Iran would rate Washington as a "participant" in such an attack, and Tehran should adopt "special measures" to protect its site and nuclear material if threats continue.
Meanwhile, the supervisory agency of the International Atomic Energy Agency will then be notified of these measures.
Although Araqchi did not mention what action was being considered, an Iranian Supreme Leader adviser said in April Tehran could suspend cooperation with the IAEA or transfer enriched material to a safe and undisclosed location.
In a separate statement released on Thursday, Iran's Revolutionary Guard warned Israel would receive a "destroying and firm response" if it attacked Iran.
"They tried to scare us with war but miscalculated because they were unaware of the strong support of the people and the military that the Islamic Republic could deploy in conditions of war," said Garda spokesman Alimohammad Naini.
The collapse of US-Iran negotiations or a new nuclear deal that does not ease Israel's concerns about Iran developing nuclear weapons through enrichment could motivate Israeli attacks on its arch-enemy in the region, diplomats said.
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On Tuesday, Iran's Supreme Leader Ayatollah Ali Khamenei said the US demand that Tehran stop uranium refining was "excessive and outrageous."
Khamenei voiced doubts about whether talks about the new nuclear deal would work.
Tehran insists its nuclear energy program is solely for civilian purposes. Iran and Israel were involved in last year's live firefights, in April and October, which increased the risk of regional conflict.
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