The pilot stated that he purchased the unregistered powered parachute on the internet. He stated he practiced taxiing in the grass beside the runway at a private airport for 15 to 20 minutes at a time, and that during that time, he would occasionally fly the powered parachute about 5 feet off of the ground and set it back down in the grass. No one witnessed the accident, and the powered parachute was found at the scene inverted with the pilot inside. Postaccident inspection revealed substantial damage to the undercarriage frame and engine mounts. The FAA inspector who responded to the accident site stated that the pilot held no pilot certificate and that the pilot could not produce maintenance records for the powered parachute. The pilot further stated that he was unsure if any maintenance records existed. The pilot did not keep a pilot log book, had received no flight training, and stated that he had not experienced any mechanical issues with the powered parachute.