The non-certificated pilot reported that he was taxiing to test the brakes, the airplane slid to the right, impacted a snowbank and nosed over. He added that "this was not a flight, takeoff or landing. Simply went off [the] runway during a taxi test of [the] brakes."

However, in a statement provided by the Sheriff's office to the Federal Aviation Administration, the pilot stated that he was low on fuel and after he landed, he hit a snowdrift and nosed over.

The pilot reported no preaccident mechanical malfunctions or failures with the airplane that would have precluded normal operation.