I research the Irish Family History Foundation's database. It contains 12,800,000 surviving rcds for abt 70% of Irish counties. Rcds are increasingly sparse B4 1840, rare B4 1800. Cos. Donegal and Derry were recently added to the database.
Note 1 - Without a KNOWN county, the chance of an ancestor's rcds NOT being in this database is AT LEAST 30%.
Note 2 - Only 1/2 of Co. Cork's rcds are in this database.
Note 3 - The RC church kept control over most parish rcds from Tipperary (north). These are ONLY available thru the Tipperary Family History Research center at a substantial fee (regardless of outcome).
The only civil parish in the database which even comes close to your Ballygibbon is Garrangibbon. Kylenaheskeragh is a 542 acre townland in Tipperary (North Riding).
For Murtha, Timothy, and "Shady" (likely a nickname) Tierney, B Co. Tipperary before 1820, I either found NO rcds, or none within a relevant range.
For John Tierney B 1790-1810, I found 2 rcds: 1794 Nenagh and 1799 St. Mary's RC parishes.
Without other documentary evidence, there is nothing to tie the Tithe Applotment rcds to individuals in this database.
Google the Foundation's name to lead you to this database. Register, opt to be notified as rcds are added and browse. Pls post your search results to my genforum msg.