On August 21, 2000, about 1051 Eastern Daylight Time, an Aerosports Connection FB-582, unregistered seaplane, was substantially damage while taxiing on Raritan Bay, Perth Amboy, New Jersey. The non-certificated pilot was not injured. Visual meteorological conditions prevailed and no flight plan was filed for the personal local flight conducted under 14 CFR Part 91. According to a Perth Amboy Police Department report, the pilot stated to a officer that, while taxiing for takeoff, a gust of wind "caught" the nose of the seaplane and flipped it inverted. The pilot swam to the surface of the water and was rescued by local authorities. The pilot additionally stated that he had recently purchased the seaplane in Florida and received instruction on how to operate it from the manufacturer. The pilot also contacted his flight instructor by cell phone just before the flight, to receive some additional verbal instruction on taxiing the seaplane. The pilot was given a NTSB form 6120.1/2 on September 27, 2000, by a Federal Aviation Administration inspector. A second NTSB form 6120.1/2 was sent to the pilot by Federal Express, on February 7, 2001, and was received and signed for by the pilot on February 9, 2001. A third NTSB form 6120.1/2 was faxed to the pilot on May 30, 2001. The pilot confirmed that he had received the fax transmission. As of the date of this report the pilot had not submitted to the Safety Board any of the forms provided to him. The winds reported by a nearby airport, at the time of the accident, were from 360 degrees at 7 knots.