Bush says we don't:
http://news.yahoo.com/s/ap/20060411/..._pr_wh/us_iran
I'm not sure. It does seem like we were making it up as we went along in Iraq. But, I would hope that the military budget would cover something like creating a strategy.
If we have a plan to attack Canada, I would hope they could draft something up.
http://www.glasnost.de/hist/usa/1935invasion.html
*Yes, there are a few definitions of the word 'plan'.
*I have nothing against the Iranian people. I'm not a big fan of them getting nuclear weapons, though I doubt they would use one. I bet if one did go off in the region, there would be conspiracy theorists saying that the US/Israel blew it up and blamed it on Iran. And then their leader is a little messed up, but you almost have to be to lead a country.