On June 27, 2002, at 1830 eastern daylight time, a Cessna 172, N4406L, collided with a power line during an emergency descent to a private airstrip in Perry, Georgia. The airplane was registered to and owned by the commercial pilot. The personal flight was operated under the provisions of Title 14 CFR Part 91 with no flight plan filed. Visual meteorological conditions prevailed at the time of the accident. The airplane sustained substantial damage. The commercial pilot and passenger received serious injuries. The flight from the private airstripin Perry, Georgia, at 1800. According to the pilot, while returning from a local flight, approximately 1 mile north of the private airstrip the engine began to lose power. The airplane was unable to maintain altitude, and the pilot could not clear the powerlines. The pilot attempted to fly under the power lines and struck one of the lines. The airplane flipped inverted, and came to rest upside down in a field approximately 1/4 mile from the end of the runway. According to a witness, the airplane was on a low final approach when it struck a powerline. The witness saw a cloud of smoke, and the airplane collided with the terrain below the power lines. Examination revealed the nose wheel was separated from the airframe and the fuselage was buckled. A visual examination of the fuel tanks revealed large quantities of dirt. Dirt was also discovered in the fuel strainer and the carburetor fuel screen. No prior flight control or mechanical problems were reported before the flight. The pilot did not report completing a preflight inspection before the flight. According to the Cessna 172 owner's manual, on the first flight of the day or after refueling, during the exterior inspection of the airplane, the fuel strainer should be drained to clear the fuel system of possible water and sediment.