On February 25, 1997, at 1530 central standard time, a Beech A36, N18DR, sustained substantial damage during a forced landing in a field one-half mile south south-east of Matherville, Illinois. The instructor pilot indicated that he was giving a biennial flight review to the second pilot and they were demonstrating forced landing technique when the engine failed to respond and an actual forced landing became necessary. Neither pilot reported injuries. The personal 14 CFR Part 91 flight was operating in visual meteorological conditions. No flight plan was on file. The local flight departed Moline, Illinois, at 1500. In a written statement by the Certified Flight Instructor (CFI), the CFI pulled the engine power lever aft to simulate an engine power loss. During the engine-out emergency procedure, the pilot "completed the checklist rapidly," and continued to execute the forced-landing procedure. During the completion of the checklist the pilot said, " I'm changing tanks," and the CFI responded, "Don't bother." In the pilot's written statement he contested that, "looking down, [I] changed right to left tanks." About 1000 feet AGL the CFI, "elected to discontinue the maneuver," and proceeded to go-around. The CFI advanced the propeller lever forward and, "noticed it govern the propeller RPM as I selected cowl flaps open and full throttle, the prop failed to govern at that time." The CFI reported that, "I became alarmed. I selected mixture to full rich and boost pump on as well as leaving the magnetos on the "Both" position." The CFI next chose a suitable field and, "must of directed Larry to it or he chose it at the same time." The pilot and CFI keep the yoke on the left side, "so that control would not be interrupted." The pilot continued with the forced landing and proceeded to land the airplane, in a gear-up configuration, in the predetermined rough field. Post crash investigation showed that the fuel selector was set in the "Off" position, and the configuration of the fuel selector was " not visible to anyone but the pilot in the left seat."