The former world number one only made his return from a long-standing back injury at the end of 2016, but has since only completed one full-field event, when he missed the cut at the Farmers Insurance Open in January.
Since then the 41-year-old has been forced to miss a number of events due to a recurrence of his back problem and it was claimed by Golf World reporter Brian Wacker earlier this week that Woods was now unlikely to feature at Augusta next month.
However, his agent has now dismissed those claims, insisting that the Florida resident is still working hard to be fit for the first major of the year.
“I have no idea who Mr Wacker’s really close sources are. I can tell you this, nobody spoke to him (Wacker); so how he could know something that Tiger and I don’t know is comical,” Steinberg said in a statement to the Golf Channel.
“I talked to Tiger four hours ago on the phone. We’re not in a situation to even talk about playing in the Masters now. He’s gotten treatments and is progressing and hoping he can do it. There’s not been a decision one way or the other."
Woods has won the Masters on four previous occasions, the last of which came when he claimed a three-stroke success in 2005.