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1) Tazz has said himself, repeatedly that he is not interested in returning to the ring.
2) Tazz is on the same contract as all the other announcers. This contract allows them to work as active competitiors for other independant feds. The King and Al Snow regularly take advantage of this opportunity and keep themselves in ring-shape by working for the likes of New Memphis and UPW. Tazz, however has not worked for anyone and it's safe to assume is in nothing like the kind of condition he'd need to be to get back in a WWE ring.