On December 3, 2017, about 1325 Pacific standard time, a Cessna 152 airplane, N714TD, was substantially damaged when it was involved in an accident near Everett, Washington. The flight instructor and student pilot sustained minor injuries. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 instructional flight. According to the flight instructor, after conducting a local, instructional flight, he and the student pilot returned to the airport to practice touch-and-go landings. After successfully completing one touch-and-go landing, they switched to another runway. During the approach, the airplane was high on the glidepath, and the student subsequently initiated a go-around. The instructor stated that, during the go-around, when the airplane was about 150 ft above ground level, the engine “sputtered” and then lost all power. Realizing the airplane would not be able to reach the runway, they chose to conduct a forced landing in a nearby field, during which the left wing stuck a utility pole, and the right wing struck a tree. Postaccident examination of the airplane revealed that the wings had sustained substantial damage. When the fuel tank sumps and strainer were drained, a large amount of water was observed in the fuel. During an engine test run, the engine had difficulty starting. After the carburetor was replaced, the engine started with some hesitation but then ran smoothly at various power settings. Examination of the carburetor revealed no evidence of any preaccident mechanical malfunctions or failures that would have precluded normal operation, and no debris or contaminants were found. The Pilot’s Operating Handbook, Section 4, “Normal Procedures,” “Preflight Inspection,” stated, in part, the following: Before the first flight of the day and after each refueling drain a small quantity of fuel from the fuel tank sump quick-drain valve to check for water…pull out [the] strainer drain knob for about four seconds to clear fuel strainer of possible water and sediment. Check strainer drain closed. If water is observed, the fuel system may contain additional water, and further draining of the system at the strainer, fuel tank sumps, and fuel line drain plug will be necessary.