City found the 27-year-old Argentine guilty of committing five breaches of contract in a Champions League game against Bayern Munich in September.
Manager Roberto Mancini wanted to bring Tevez on as a substitute with 35 minutes left but he refused to warm up.
It is understood that Tevez believes a move away from the club in the January transfer window is now the best option.
After the Bayern Munich defeat, Mancini said: "He refused to come on the pitch. If I have my way, he will be out. He's finished with me."
But in a statement released the following day, Tevez said the dispute was a "misunderstanding" and "confusion on the bench".
http://news.bbc.co.uk/sport2/hi/football/15644849.stm
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