TEHRAN, Iran- Some 200 masked young men and women gathered at a Tehran cemetery yesterday to pledge their willingness to carry out suicide bomb attacks against Americans in Iraq and Israelis.

The ceremony was organized by the Headquarters for Commemorating Martyrs of the Global Islamic Movement, a shadowy group that has since June been seeking volunteers for attacks in Iraq and Israel.

A spokesman, Ali Mohammadi, described the group meeting yesterday as the “first suicide commando unit,” though another official has claimed members already have carried out attacks in Israel.

“Sooner or later we will bury all blasphemous occupiers of Islamic lands,” Mr. Mohammadi said.

On Sunday, Iran’s deputy interior minister for security affairs told reporters the movement had no official sanction and said such groups could operate only “as long as their ideas are limited to theory.” The group, though, has the backing of some prominent hard-line Iranian politicians.

The deputy minister, Ali Asghar Ahmadi, did not say if the government had tried to crack down on the military-style training the group claims to offer or whether officials believed any of its volunteers had crossed into Iraq or into Israel.

Iran has not had diplomatic relations with America since the 1979 Islamic revolution ousted the American-backed shah. But Iran says it has no interest in fomenting instability in Iraq and it tries to block any infiltration into Iraq by insurgents – while pleading that its porous borders are hard to police.

Iran portrays Israel as its main nemesis and backs anti-Israeli groups like Lebanon’s Hezbollah.

Wives, husbands, and children accompanied volunteers to the cemetery, which was decorated with posters denouncing America and Israel.

“I joined the unit to fulfill my religious task for Palestine,” said a volunteer who gave only his age – 23.

Yesterday’s ceremony included the unveiling of a 6-foot stone column com memorating a 1983 attack on American Marine barracks in Lebanon as a major “suicide bombing operation against global blasphemy.”

Separately, Iran may be hiding equipment from the U.N. nuclear watchdog agency, foiling efforts to police a freeze of all programs that Tehran could use to make nuclear weapons, diplomats said yesterday.

The diplomats said that Iran has yet to respond to a request by the International Atomic Energy Agency – the U.N. nuclear watchdog – for a full list of the components used at the suspected military site of Lavizan-Shian after handing over a partial inventory in October.

The incomplete inventories are particularly worrying because they reflect purchases by Iran’s Physics Research Center, an organization run by the military, they said. Iran has insisted its nuclear program is strictly for peaceful purposes, and the agency has said it has found no direct evidence to challenge that statement.

A linked issue is concern that nuclear equipment that has disappeared from that complex might be now at a nearby site, said the diplomats, who are accredited to the agency and spoke on condition of anonymity.

Additionally, Tehran has ignored a months-old request to grant IAEA inspectors access to Parchin, a military testing ground linked to possible experiments with high explosives that can be used with nuclear weapons, the diplomats said.

In Washington, White House press secretary Scott McClellan said Iran needs to cooperate fully with the IAEA.

After weeks of international pressure, Iran this week agreed to fully suspend its enrichment programs, which it says are meant to make only nuclear fuel. America and its allies insist, however, that Iran wants to make warhead grade uranium.

Some diplomats familiar with Iran’s nuclear dossier suggested the focus on the enrichment freeze allowed Tehran to deflect attention from the inventory list, the missing equipment, and the denial of access.