The Brazilian side have made a bid of around £40million for the Argentina international striker, who is desperate to leave England in the summer.
“Negotiations have already begun. Corinthians are in contact with us,” said Joorabchian.
“His [Tevez] dream and mine is to see him back with Corinthians. He said he has a job that does not end there, he wants to return because he has the dream of winning the Copa Libertadores.
“Corinthians have made the offer, now it depends only on Manchester City. The City has to make a decision.
“Everybody is working to make this happen, I, Corinthians, Tevez, Adrian Ruocco (the other agent who work on Tevez).
“It is impossible to determine the situation, but I think it’s close.”
“Carlos will not play for any other Brazilian club than Corinthians, that is an absolute certainty,” he told ESPN Brasil.
“Boca Juniors and Corinthians are in his heart. He would only play for the these two clubs if he when back to Brazil and Argentina.”
The Brazilian transfer window is set to close on July 20th.
“The priority is Corinthians, but we have other options,” he said.
“Carlos was the best player in the Premier League [last season], he was the scorer of the team for two consecutive years, he won the FA Cup.
“So he has much appeal in the European market. He is no longer a boy, today he is a great player.”
He added: “Football in Brazil has changed, grown. His dream was always to return to the Corinthians, and this time there is a possibility.”
Corinthians director of football Duilio Monteiro Alves said: “I don’t want to get our fans’ hopes up. We’ll try… that’s all I can say.
“[Signing Tevez] isn’t impossible. It’s a dream we’re trying to realise.”