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You can't even show semi-credible government accusations of such direct involvement, much less real evidence of it. Iran has not been involved at all in 9/11. Iraq wasn't involved in 9/11. Syria was not involved in 9/11. If any state was, it would be "our ally" Saudi Arabia due to he nationality of the majority of the attackers. It was a kangaroo court dictate, not the result of any legitimate judicial process. That levied this "penalty" against Iran. If you believe otherwise, the burden of proof is still yours.