The pilot of a tailwheel-equipped airplane reported that during takeoff in gusting tailwind conditions, as the tailwheel lifted, the airplane drifted to the left and off the runway. He aborted the takeoff and applied "maximum braking" and reverse thrust. During the runway excursion, the airplane impacted a ditch and spun 180°.

The pilot added that as he exited the cockpit, he observed "dark smoke coming from the exhaust and cowling with smoldering burning grass." He reported that he discharged the onboard fire extinguisher into engine exhaust, main landing gear, and grass. He added that hydraulic fluid leaking from a severed brake line and fuel leaking from the cowl and lower right wing were feeding the post-impact fire. Shortly thereafter, the local volunteer fire department arrived and extinguished the fire.

The fuselage and both wings sustained substantial damage.

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

The pilot reported the wind was 180º at 15 knots with gusts to 28 knots. The closest automated weather observation station, about 38 nautical miles from the accident location, recorded a wind of 180° at 14 knots, gusting to 22 knots. The airplane took off runway 30.