The controversial 30-year-old forward, who has not played for the Albiceleste since 2011, has scored four goals in five appearances in all competitions for his club side.
Nevertheless, Tevez was has been left out of Gerardo Martino's latest squad, for friendlies against Brazil and Hong Kong next month.
Allegri is quoted as saying by Goal.com: "Tevez is doing great things, as he did last year. He deserves to be called up, but I'm not the [Argentina] coach."
Tevez scored 13 goals in 64 matches for Argentina between 2004 and 2011 before being frozen out by ex-manager Alejandro Sabella.