On July 27, 1998, at 1625 mountain daylight time, a Grumman American AA-5B, N28241 collided with an unmanned, parked, Grumman American AA-1B, N9674L, during taxi for takeoff at Cody, Wyoming. Both aircraft sustained substantial damage and the private pilot and his passenger in the AA-5B were not injured. The flight was operating under Title 14 CFR Part 91 and a VFR flight plan was filed for this originating cross-country flight with a filed destination of Philip, South Dakota. Visual meteorological conditions prevailed. According to information provided in a letter from the pilot to Mr. Carroll Dyess, FAA Principal Operations Inspector, Casper, Wyoming, Flight Standards Field Office, the pilot said he was setting his altimeter and "looking at the Kolsman window instead of watching where the plane was going" and he taxied into another aircraft which was parked on the ramp. (See attached letter). In the letter to Mr. Dyess, the pilot also said he had reviewed the definition of substantial damage and he concluded that no substantial damage occurred. Thus, he refused to submit Safety Board Form 6120.1/2 Pilot/Operator Aircraft Accident Report. Attached is a statement from an airframe and powerplants certificated mechanic detailing the damage he found when he inspected the aircraft at the request of the Safety Board Investigator-In-Charge. In the statement, the mechanic described damage to the firewall, damage to the left wing, which resulted in a fuel leak due to the fuel tank being punctured, damage to the propeller, canopy, left side window, and damage to the left wing flap. In addition, the mechanic stated that he suspected possible broken connecting rods in the engine due to a propeller strike during the accident. The attached report, provided by the airport manager provides information that the two occupants in N28241 were unable to exit the aircraft without assistance due to the wing of the parked aircraft blocking the opening of the canopy. Airport fire department personnel removed them from the aircraft. Title 49 Part 830.2 defines substantial damage as damage or failure which adversely affects the structural strength, performance, or flight characteristics of the aircraft, and which would normally require major repair or replacement of the affected component. The exceptions listed in Part 830.2 remove all the damage, except the damage that caused the fuel leak and the damage to the firewall, from the substantial damage assessment list. Despite numerous attempts to communicate with the pilot, he failed to provide any additional information regarding the accident, the aircraft, or his flight experience and background. Weather conditions at the time of the accident were daylight with clear skies and less than 5 knots of wind.