The Bush administration is preparing to declare that Iran’s Revolutionary Guard Corps is a foreign terrorist organization, senior administration officials said Tuesday.

If imposed, the declaration would signal a more confrontational turn in the administration’s approach to Iran and would be the first time that the United States has added the armed forces of any sovereign government to its list of terrorist organizations.

The Revolutionary Guard is thought to be the largest branch of Iran’s military. While the United States has long labeled Iran as a state sponsor of terrorism, a decision to single out the guard would amount to an aggressive new challenge from an American administration that has recently seemed conflicted over whether to take a harder line against Tehran over its nuclear program and what American officials have called its destabilizing role in Iraq.

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