On April 14, 1999, at 1700 hours Pacific daylight time, a Piper PA-28-161, N8466F, collided with terrain while simulating an engine out procedure during a biennial flight review near Van Nuys, California. The aircraft, operated under 14 CFR Part 91 by the pilot, sustained substantial damage. The private pilot and check pilot were not injured. Visual meteorological conditions existed for the biennial flight review and no flight plan was filed. The flight had originated at the Van Nuys airport at 1500. In an interview with the private pilot, he stated that the check pilot had simulated an engine failure by retarding the throttle to idle. He said that when he applied full power to go-around, the airspeed and the aircraft were too low and the "application of full power could not arrest the sink rate the aircraft was experiencing." The pilot reported that the landing was not hard, but that the aircraft landed in high vegetation and may have struck a dirt mound because the landing gear was torn off. In an interview with the check pilot, he stated that they had been in the traffic pattern for approximately 1 hour conducting takeoffs, landings, and emergency procedures. He then had the private pilot take him to the accident location to simulate engine out procedures. At 2,600 feet agl, the check pilot reduced the power to idle and instructed the pilot to conduct the approach along a dirt road. At 50 feet agl he was satisfied with the maneuver and instructed the pilot to go-around. The pilot froze on the controls and the check pilot was unable to gain control of the aircraft before it touched down off the dirt road. The check pilot stated that the landing was not hard but that the aircraft did land in tall grass and struck something. Both pilots stated that the winds were from 090 degrees at 10 knots. The simulated landing was made into the wind. Both pilots reported that there were no mechanical anomalies with the aircraft or engine.