I'M NOT AFRAID TO RIDE JET SKIS AGAIN - SEAN KINGSTON

It's only been 9 months since Sean Kingston crashed and nearly died in a jet ski accident in Miami ... but the "Beautiful Girls" singer says he ABSOLUTELY will ride again.

Kingston was out in L.A. yesterday ... where he just bought a new house ... when we asked about rumors that he moved out West because he was mentally scarred from the jet ski incident and couldn't live around the Atlantic Ocean. 

In case you forgot ... Kingston spent some serious time in the intensive care unit of a Florida hospital following the May crash ... in which he suffered a broken jaw and water in the lungs.

Now that he's recovered ... Sean tells us he's not afraid to get back in the water ... he's just waiting for the right moment.

SEAN KINGSTON OWES THE IRS

The IRS is reportedly going after Sean Kingston for failing to pay $131,379 worth of taxes in 2009, and a lien has been placed on his NYC property.

The home, located on East 42nd street will be taken into possession if Sean doesn’t pay up.

RICK ROSS, SEAN KINGSTON, OTHERS TO PERFORM AT CALABAR CARNIVAL

Participants of this year’s edition of the hugely popular Calabar Carnival are in for a big treat as organizers have announced that US rapper Rick Ross, and Jamaican-American singer, Sean Kingston will headline the musical performances for this year’s event.

Both acts will thrill audiences at this year’s ‘Africa’s Biggest Street Party’, with Sean Kingston’s performance scheduled for Friday, December 16, 2011 at the UJ Esuene Sports Stadium while Maybach Music Group boss, Rick Ross will entertain rap fans on the Wednesday, December 28. Nigerian artistes billed to perform alongside the US acts include pop duo Psquare, R&B singer Banky W, pop sensation Wizkid, veteran producer/singer OJB Jezreel, and Comedian Julius Agwu.

Also making an appearance at the carnival would be US Jazz, R&B Soul and funk group Kool and the Gang. The group which was very popular in the ‘70s and’80s will perform past hits such as ‘Get down on it’, and ‘Joanna’.

Other artistes billed to perform at the event are; Nigerian Reggae act, King Wadada, Nyore, General Brown Bread, Kandy Sea, Chantaman, Prince and Princess, Betsy Akan and Chris X.

The annual event, which runs through the month of December, is a regular hot spot for tourists all over the world, and has featured performances by big names in the international music scene, including Lucky Dube, Akon, Fat Joe, and Young Jeezy among many others.

The carnival which also features boat regattas, fashion shows, traditional dances and other fun activities was initiated by former governor of Cross Rivers State, Donald Duke in 2004.

BLACK EYED PEAS TO TAKE INDEFINITE HIATUS POST-MIAMI, FLORIDA SHOW

The gang will split apart to focus on their respective ventures. After tonight’s performance in Miami, Florida, Black Eyed Peas will begin its indefinite hiatus from recording and releasing new music.

According to frontman will.i.am, the hiatus is more of a “break” and that they will spend their time off focusing on other ventures. “We always have two cycles of records and then we take a break," said will, who is gearing up for the release of a solo album. "And then two cycles of records and then a break. When we take breaks you know, we work on side projects and get our personal stuff in order then come back and make beautiful music. We think beautiful music."

Taboo plans to spend time with his family, while apl.de.ap will focus on being an ambassador for education in the Philippines. Fergie is looking to start a family.

Yeah, that's one of the things that we want to do," she said. "I've just been touring since 2003 and like anything things get monotonous and your doing the same thing every night. I'd like to go days without wearing make-up and watching my football games. Doing my footwear collection and my fragrances...Just going where the day takes me."

Tonight’s show is set to feature cameos from Cee Lo Green, Flo Rida, Marc Anthony, Sean Kingston and Jason Derulo.

SEAN KINGSTON CONFIRMS DATING DRAKE'S EX-GIRLFRIEND

Sean Kingston has confirmed that he is dating Drake's stripper ex-girlfriend Maliah Michele, and has defended criticism they have received.

The 'Beautiful Girls' singer debuted his new romance on the red carpet at the American Music Awards on Sunday, and people quickly recognised Maliah as the stripper who broke Drake's heart.

Sean has been accused of picking up Drizzy's "sloppy seconds," but has hit back at his critics, writing on Twitter: "Sloppy seconds? Not that at all... she is a great woman with a great heart that deserves the best in life."

Maliah also confirmed that they are dating by retweeting Sean's message.

Sean Kingston: 'It wasn't my time yet'

When Sean Kingston decided to slip away from his Memorial Day party at his Miami Beach home and go for a Jet Ski ride, it wasn't his first run of the day, and he certainly didn't expect it to result in a near-fatal accident. Kingston, who had a friend riding as his passenger, approached a bridge he'd encountered earlier, but this time, tragedy struck.

"I went and tried to go under it, and when I found out that the tide got high, and I couldn't make it, I tried to hit the brakes, and it was too late," the R&B star told TODAY's Natalie Morales. "As soon as I hit the bridge I got knocked out. My face was in the water, and that's what crushed my lungs because I was getting in so much water."

An off-duty Coast Guard rescuer, Jonathan Rivera, happened to be nearby and helped Kingston get his head above water. Ultimately, Kingston was hospitalized and admitted to the ICU. He spent 11 days there and was off the ventilator when he felt a stabbing pain in his chest.
"He tried to die on couple times on us, but we just refused to let him die," trauma surgeon Antonio Marttos said.

Kingston recalls,"the doctors came running and they did some other tests and they found that it was a like blood, a blood fusion around the heart and a torn aorta."
Ninety percent of people who suffer an injury to the aorta like Kingston don't make it. Why did Kingston pull through? "The surgeon told me ... you had a guardian angel that day," Kingston told Morales.