On August 24, 2000, about 1000 hours Pacific daylight time, a Cessna 182G, N24RE, blew the nose landing gear tire on landing at the Fallon Municipal Airport, Fallon, Nevada. The airplane, owned and operated by the pilot under 14 CFR Part 91, sustained substantial damage. The certified flight instructor (CFI) and the owner/private pilot were not injured. Visual meteorological conditions prevailed for the local area instructional flight that departed Fallon at an unknown time and was scheduled to terminate there. No flight plan had been filed. The accident was reported on October 6, 2000, by a Federal Aviation Administration (FAA) inspector who was conducting surveillance of a repair station at the Fallon airport and found the damaged airplane. According to information supplied by the repair station, the airplane landed short and bent the nose wheel after it struck a berm on the overrun portion of the runway. After the nose wheel struck the berm, a go-around was initiated. On the second landing, the nose wheel blew out due to the broken wheel assembly. Inspection of the airplane revealed the nose landing gear attach point was broken. In verbal statements to the FAA inspector, the flight instructor and the owner denied damaging the airplane on their flight. Instead, they indicated that the owner's son might have damaged the airplane on a previous flight. In the CFI's written statement to the Safety Board he indicated that he had simulated an engine failure for the student pilot. The airplane was too low and slow on final to make a landing on the runway, and landed hard. The CFI stated that not enough power was applied, and that the damage was unknown until the second landing when the nose tire went flat on rollout. The CFI further indicated a proper inspection of the landing gear was not completed following the previous hard landing. Aviation weather reports for the purported day of the accident show visual meteorological conditions prevailed.