Like Nicky English and Liam Sheedy, the Kilruane McDonagh man has cited work commitments in NUI Galway as the reason for his unavailability.
Tipperary chairman Seán Nugent has stressed that the circumstances of one candidate might change but speculation in the county has now shifted to Galway and Offaly manager John McIntyre and ex-Wexford boss and Waterford selector Colm Bonnar.
Earlier this month, Nugent said they were confident of appointing a Tipperary native to succeed Declan Ryan.
However, the Irish Examiner now understands the selection committee have not ruled out the possibility of approaching somebody from outside the county.
Nugent, when contacted yesterday, communicated a brief statement on the process.
“There is nothing to report at this time regarding the Tipperary senior hurling manager,” he said. “It’s a work in progress and the committee responsible are exploring every possibility to ensure that a manager and management team will be put in place who will have the ability, knowledge and experience to lead Tipperary back to the top of the hurling ladder.”
Although he is expected to continue for another season with Dublin, Anthony Daly has yet to be ratified.
Clare’s two-time All-Ireland winning captain has worked alongside former Tipperary captain Richard Stakelum for the past four seasons.
Tipperary have never appointed a manager from outside the county and it is known to be an avenue many would be reluctant to go down.
Meanwhile, Nugent has sent a letter to Tipperary’s referees assuring them they will be given their match fees as per previous years.
The chairman explained following concern among officials that they might have to provide Personal Public Service (PPS) numbers after discussions between Revenue and Croke Park.
Nugent insists they aren’t obliged to although stated they must furnish mileage incurred and their vehicle capacity.
While he pointed out that as the fees are deemed expenses they have no impact on welfare benefits.
“Referees expenses will be paid in the normal way in Tipperary in 2012, referees have nothing to fear from any new arrangements in place.
“Tipperary County Board in common with all other county boards are obliged by agreements made between Croke Park and the Revenue Commissioners to keep properly documented records on all financial transactions including referees expenses and will be obeying that directive.
“Part of that record keeping will include referees report forms showing mileage to and from games and mileage incurred in collecting umpires and leaving them home. The car CC (cubic centimetres) must also be included.
“Referees expenses are just that [expenses], they are not an income and have no relevance to job seekers benefit, medical cards or other welfare entitlements.
“Referees may voluntary provide their PPS number but are not obliged to do so. There will be no income tax implications for referees.
“Tipperary County Board greatly values the contribution made by referees in the county through their role in officiating at our games.
“The agreement reached between Revenue and the GAA is fair to all parties and we believe it will allow the existing arrangements to continue in relation to referees expenses.”