On May 29, 2000, at an unknown time that morning, a Cessna 182B, N66KJ, registered to and operated by the pilot as a 14 CFR Part 91 personal flight, collided with the terrain during a precautionary landing near Laurel, Montana. Visual meteorological conditions prevailed at the time and no flight plan was filed. The aircraft was substantially damaged and the private pilot was not injured. The pilot reported to his insurance adjuster that he observed smoke in the cockpit coming from behind the EGT/CHT gages on the instrument panel. The pilot shut off the master switch and opted to perform a precautionary landing to an open field. During the landing roll, the airplane began to slide on the soft wet soil. The airplane nosed down and the propeller and right wing tip contacted the ground resulting in substantial damage. The pilot did not report the accident to either the Federal Aviation Administration (FAA) or the National Transportation Safety Board (NTSB). On June 27, 2000, an avionics shop, who performed maintenance on the aircraft in January 2000, and was notified by the pilot's insurance adjuster that the aircraft was involved in an accident, contacted the Helena, Montana, Flight Standards District Office (FSDO). It was at this time that the NTSB and FAA learned of the accident. The pilot has not been available for an interview. On July 14, a Federal Aviation Administration Inspector from the Helena FSDO inspected the aircraft for evidence of heat distress behind the instrument panel. The inspector reported that the master switch and the avionics switch were turned on. After 25 minutes there was no evidence of overheating or smoke from under the panel. All wires and connections were inspected. No evidence of overheating was found. On June 27, 2000, and August 15, 2000, the pilot was sent the NTSB Pilot/Operator Aircraft Accident Report Form 6120.1/2. To this date, the form has not been returned to this office.