Tevez has been in the international wildness for more than three years, having not featured for Argentina since 2011.
The Juventus man starred in Serie A last season, scoring 19 goals as the Italian giants claimed their third consecutive title.
However, the 30-year-old was still overlooked by Martino's predecessor, Alejandro Sabella, for the 2014 World Cup in Brazil.
After revealing at his first press conference last month that the slate would be wiped clean in a new era for Argentina, Martino reiterated his willingness to link up with the former Boca Juniors player.
"I have already said that the door is open for everyone," Martino told Argentine newspaper La Nacion.
"If I had to say where he'd fit into my tactics, I see Tevez only as a number nine, so he is an alternative to Gonzalo Higuain and Sergio Aguero.
"I would not take four number nines to a World Cup, so I don't think Sabella's decision to leave Tevez out was illogical."
Tevez has made a strong start to the 2014-15 campaign, scoring three goals in all competitions, including a brace in the UEFA Champions League.