On January 26, 2000, about 1330 hours Pacific standard time, a Hiller UH-12E, N68024, operated by Huron Ag Helicopters, Huron, California, collided with a wire while maneuvering during an aerial application flight approximately 5 miles south of Five Points, California. The flight was being performed under the provisions of 14 CFR Part 137. Visual meteorological conditions prevailed, and no flight plan was filed. The helicopter was substantially damaged, and the commercial pilot was not injured. The flight originated from Huron about 1300. According to the pilot, he took off from a loading truck for the second time with the intention of spraying a nearby field. He flew over a road and maneuvered beneath a telephone line. The helicopter's tail rotor contacted the line and he lost control. The helicopter spun around and impacted the ground. The Federal Aviation Administration coordinator estimated that the impacted wire had been suspended 25 to 30 feet above ground level. Both of the helicopter's tail rotor blades were severed, and other structural damaged resulted when the helicopter impacted the ground.