Acknowledging the necessity of utilizing the new electronics, information, and communication technologies, the movement toward implementation of e-government in Iran has recently received the attention of the authorities and policy makers. The premise of the work is set around the fact that the e-enabled government is a momentous opportunity for developing countries like Iran to improve and streamline their government's operations, provide breakthrough performance, and reduce their existing gaps with developed countries. This paper reviews the history of e-government in Iran and analyses its related concepts. The criticality of government to government (G-to-G) system is then highlighted, and a model for the development of e-government in Iran as a tailored implementation model based on the national government structure, complexities, and also experiences is proposed. Finally, the structural form and concepts of the Iranian G-to-G is introduced and requirements for its successful implementation are elaborated.