52302 Federal Register / Vol. 70, No. 170 / Friday, September 2, 2005 / Rules and Regulations 

§ 1.6654–6 Nonresident alien individuals. 

(a) In general. A nonresident alien 

individual is required to make a 

payment of estimated tax if that 

individual’s gross income meets the 

requirements of section 6654 and 

§ 1.6654–1. In making the determination 

under section 6654 as to whether the 

amount of the gross income of a 

nonresident alien individual is such as 

to require making a payment of 

estimated income tax, only the filing 

status relating to a single individual 

(other than a head of household) or to 

a married individual not entitled to file 

a joint return shall apply, unless an 

election is in effect 1 for the taxable year 

under section 6013(g) or (h) and the 

regulations. 

(b) Determination of gross income. To 

determine the gross income of a 

nonresident alien individual who is not, 

or does not expect to be, a bona fide 

resident of Puerto Rico or a possession 

to which section 931 applies during the 

entire taxable year, see section 872 and 

§§ 1.872–1 and 1.872–2. To determine 

the gross income of a nonresident alien 

individual who is, or expects to be, a 

bona fide resident of Puerto Rico or a 

possession to which section 931 applies 

during the entire taxable year, see 

section 876 and the regulations. For 

rules for determining whether an 

individual is a bona fide resident of a 

United States possession (including 

Puerto Rico), see section 937 and the 

regulations. 

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: August 21, 2005. 

Eric Solomon, 

Acting Deputy Assistant Secretary of the 

Treasury. 

[FR Doc. 05–17449 Filed 9–1–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Department of the Navy 

32 CFR Part 706 

Certifications and Exemptions Under 

the International Regulations for 

Preventing Collisions at Sea, 1972 

AGENCY: Department of the Navy, DOD. 

ACTION: Final rule. 

SUMMARY: The Department of the Navy 

is amending its certifications and 

exemptions under the International 

Regulations for Preventing Collisions at 

Sea, 1972 (72 COLREGS), to reflect that 

the Deputy Assistant Judge Advocate 

General (Admiralty and Maritime Law) 

has determined that USS WINSTON S. 

CHURCHILL (DDG 81) is a vessel of the 

Navy which, due to its special 

construction and purpose, cannot fully 

comply with certain provisions of the 72 

COLREGS without interfering with its 

special function as a naval ship. The 

intended effect of this rule is to warn 

mariners in waters where 72 COLREGS 

apply. 

DATES: Effective Date: April 12, 2005. 

FOR FURTHER INFORMATION CONTACT: 

Commander Gregg A. Cervi, JAGC, U.S. 

Navy, Deputy Assistant Judge Advocate 

General (Admiralty and Maritime Law), 

Office of the Judge Advocate General, 

Department of the Navy, 1322 Patterson 

Ave., SE., Suite 3000, Washington Navy 

Yard, DC 20374–5066, telephone 202–

685–5040. 

SUPPLEMENTARY INFORMATION: Pursuant 

to the authority granted in 33 U.S.C. 

1605, the Department of the Navy 

amends 32 CFR part 706. This 

amendment provides notice that the 

Deputy Assistant Judge Advocate 

General (Admiralty and Maritime Law), 

under authority delegated by the 

Secretary of the Navy, has certified that 

USS WINSTON S. CHURCHILL (DDG 

81) is a vessel of the Navy which, due 

to its special construction and purpose, 

cannot fully comply with the following 

specific provisions of 72 COLREGS 

without interfering with its special 

function as a naval ship: Annex I, 

paragraph 2(f)(i), pertaining to the 

placement of the masthead light or 

lights above and clear of all other lights 

and obstructions; Annex I, paragraph 

2(f)(ii), pertaining to the vertical 

placement of task lights; and Annex I, 

paragraph 3(a), pertaining to the 

location of the forward masthead light 

in the forward quarter of the ship, and 

the horizontal distance between the 

forward and after masthead lights. The 

Deputy Assistant Judge Advocate 

General (Admiralty and Maritime Law) 

has also certified that the lights 

involved are located in closest possible 

compliance with the applicable 72 

COLREGS requirements. 

Moreover, it has been determined, in 

accordance with 32 CFR parts 296 and 

701, that publication of this amendment 

for public comment prior to adoption is 

impracticable, unnecessary, and 

contrary to public interest since it is 

based on technical findings that the 

placement of lights on this vessel in a 

manner differently from that prescribed 

herein will adversely affect the vessel’s 

ability to perform its military functions. 

List of Subjects in 32 CFR Part 706 

Marine safety, Navigation (water), and 

Vessels. 

■ For the reasons set forth in the 

preamble, amend part 706 of title 32 of 

the Code of Federal Regulations as 

follows: 

PART 706—CERTIFICATIONS AND 

EXEMPTIONS UNDER THE 

INTERNATIONAL REGULATIONS FOR 

PREVENTING COLLISIONS AT SEA, 

1972 

■ 1. The authority citation for part 706 

continues to read: 

Authority: 33 U.S.C. 1605. 

■ 2. Table Four, Paragraph 16 of § 706.2 

is amended by revising the entry for 

USS WINSTON S. CHURCHILL as 

follows: 

§ 706.2 Certifications of the Secretary of 

the Navy under Executive Order 11964 and 

33 U.S.C. 1605. 

* * * * * 

Vessel Number Obstruction angle relative 

ship’s headings 

* * * * * * * 

USS WINSTON S. CHURCHILL ..................................... DDG 81 ............................................................................ 103.72 thru 112.50. 

* * * * * * * 

Federal Register / Vol. 70, No. 170 / Friday, September 2, 2005 / Rules and Regulations 52303 

■ 3. Table Five of § 706.2 is amended by 

revising the entry for USS WINSTON S. 

CHURCHILL as follows: 

§ 706.2 Certifications of the Secretary of 

the Navy under Executive Order 11964 and 

33 U.S.C. 1605. 

* * * * * 

TABLE FIVE

Vessel No. 

Masthead lights 

not over all other 

lights and obstructions. Annex I, 

sec. 2(f) 

Forward masthead light not in 

forward quarter of 

ship. Annex I, sec. 

3(a) 

After masthead 

light less than 1⁄2

ship’s length aft of 

forward masthead 

light. Annex I, sec. 

3(a) 

Percentage horizontal separation 

attained 

* * * * * * * 

USS WINSTON S. CHURCHILL .......................... DDG 81 X X X 14.0 

* * * * * * * 

Approved: July 6, 2005. 

Gregg A. Cervi, 

Commander, JAGC, U.S. Navy, Deputy 

Assistant Judge Advocate General (Admiralty 

and Maritime Law). 

[FR Doc. 05–17528 Filed 9–1–05; 8:45 am] 

BILLING CODE 3810–FF–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100 

[CGD11–05–022] 

RIN 1625–AA08 

Special Local Regulations for Marine 

Event; Labor Day Fireworks Display, 

South Lake Tahoe, CA 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing special local regulations in 

the navigable waters of Lake Tahoe for 

the loading, transport, and launching of 

fireworks used during a fireworks 

display to be held in celebration of 

Labor Day on September 4, 2005. These 

special local regulations are intended to 

prohibit vessels and people from 

entering into or remaining within the 

regulated area and to ensure the safety 

of participants and spectators. 

DATES: This rule is effective from 10 

a.m. on September 3, 2005 to 10 p.m. on 

September 4, 2005. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 

docket are part of the docket CGD 11–

05–022 and are available for inspection 

or copying at Coast Guard Marine Safety 

Office San Francisco Bay, Coast Guard 

Island, Alameda, California, 94501, 

between 9 a.m. and 4 p.m., Monday 

through Friday, except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: 

Lieutenant Ian Callander, U.S. Coast 

Guard Marine Safety Office San 

Francisco Bay, at (510) 437–3401. 

SUPPLEMENTARY INFORMATION: 

Regulatory Information 

We did not publish a notice of 

proposed rulemaking (NPRM) for this 

regulation. Under 5 U.S.C. 553(b)(B), the 

Coast Guard finds that good cause exists 

for not publishing an NPRM. Logistical 

details surrounding the event were not 

finalized and presented to the Coast 

Guard in time to draft and publish an 

NPRM. As such, the event would occur 

before the rulemaking process was 

complete. Because of the dangers posed 

by the pyrotechnics used in this 

fireworks display, special local 

regulations are necessary to provide for 

the safety of event participants, 

spectator craft, and other vessels 

transiting the event area. For the safety 

concerns noted, it is in the public 

interest to have these regulations in 

effect during the event. 

Under 5 U.S.C. 553(d)(3), the Coast 

Guard finds that good cause exists for 

making this rule effective less than 30 

days after publication in the Federal 

Register. Any delay in the effective date 

of this rule would expose mariners to 

the dangers posed by the pyrotechnics 

used in this fireworks display. 

Background and Purpose 

The Tahoe-Douglas Visitors Authority 

is sponsoring a brief fireworks display 

on September 4, 2005 in the waters of 

South Lake Tahoe, CA. The fireworks 

display is meant for entertainment 

purposes in celebration of Labor Day. 

These special local regulations are being 

issued to establish a temporary 

regulated area in South Lake Tahoe 

around the three fireworks launch 

barges during loading of the 

pyrotechnics, during the transit of the 

barges to the display location, and 

during the fireworks display. This 

regulated area around the launch barges 

is necessary to protect spectators, 

vessels, and other property from the 

hazards associated with the 

pyrotechnics on the fireworks barges. 

The Coast Guard has granted the event 

sponsor a marine event permit for the 

fireworks display. 

Discussion of Rule 

The Coast Guard is establishing 

temporary special local regulations on 

specified waters of South Lake Tahoe, 

CA. During the loading of the fireworks 

barges, while the barges are being towed 

to the display location, and until the 

start of the fireworks display, the special 

local regulations apply to the navigable 

waters around and under the fireworks 

barges within a radius of 100 feet. 

During the 20-minute fireworks display, 

the area to which these special local 

regulations apply will increase in size to 

encompass the navigable waters around 

and under the fireworks barges within a 

radius of 1,000 feet. Loading of the 

pyrotechnics onto the fireworks barges 

is scheduled to commence at 10 a.m. on 

September 3, 2005, and will take place 

at the Tahoe Keys Marina in South Lake 

Tahoe, CA. Towing of the barges from 

the Tahoe Keys Marina, to the display 

location, is scheduled to take place 

between 12 p.m. and 7 p.m. on 

September 4, 2005. During the fireworks 

display, scheduled to commence at 9:15 

p.m. on September 4, 2005, the 

fireworks barges will be located 

approximately 1,500 feet off the South 

Lake Tahoe waterfront near the 

California/Nevada border, in position 

38°57′54′′ N, 119°57′18′′ W. 

The effect of the temporary special 

local regulations will be to restrict 

general navigation in the vicinity of the 

fireworks barges while the fireworks are 

loaded at the Tahoe Keys Marina,