On March 17, 2003, at 1053 mountain standard time, a Cessna 172M, N64427, registered to/operated by Avcenter, Inc., and being flown by a student pilot, sustained substantial damage when the aircraft impacted a runway light on a go around at Fanning Field, Idaho Falls, Idaho. The pilot was uninjured. Visual meteorological conditions existed and no flight plan had been filed. The flight, which was instructional, was operated under 14 CFR 91 and originated at Fanning Field at 1040. The student pilot, who was on his second solo flight, reported that he was conducting touch and go landings on runway 20 at Fanning Field, when he encountered left gusting crosswinds on the first approach while descending through about 150 feet above ground. He executed a go around and on his second approach encountered the same conditions with greater magnitude. The student reported that on this approach he was "...offset to the left & upon correcting went offset to the right and my heading was across the field. I gave the plane full power proceeded to clean up the plane and pitched up to do a flyover. As I pitched up the empennage went down enough to hit a runway light with the left stabilizer...." The student pilot continued climbing out, returned and landed successfully on runway 02. Surface winds reported at Fanning Field at 1053 were from 340 degrees magnetic at 17 knots with gusts to 21 knots.