I think Iran would be sensible enough to put everything deep underground in a manner which the DPRK is supposed to have done, obviously this isn't necessarily going to protect it all, depending on its depth. However US Spysat intel is pretty damn good, and they will be using all assets to detect movements into and out of these sites. So you can probably knock about 60% of them off the list. Then there's things you can't put underground, like their Kilos, nuclear power plant, infrastructure, cities, navy, some air defences, airfields. You can say goodbye to them.
The main problem here, and this is probably why the US hasn't already pre-empted Iran, aside from the obvious political and civilian backlash, is that rolling over Iran with an air-raid the likes of which the US hasn't done since Linebacker will only buy you time. Dinnerjacket (unless removed and replaced by Shah mk II) will still want his nukes, he will still have his friends in Russia and China who will get lucrative rebuilding contracts, and in about a decades time you'll be back to square one again with an Iran which is even better armed than before and which has used the interval to gain political support amongst both the world and the public of the US by painting the US as the aggressor and itself as the defenceless dove of the party.
Iran would be dumb to fire first, but there are some dumb people out there, and most of them are in politics...so you never can tell...
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