On April 5, 2003, at 1030 central standard time, a Robinson R22 helicopter, N9071K, registered to and operated by the pilot, was substantially damaged during a forced landing following a loss of engine power while maneuvering near Freer, Texas. The airline transport rated pilot, who was the sole occupant of the helicopter, was not injured. Visual meteorological conditions prevailed and a flight plan was not filed for the 14 Code of Federal Regulations Part 91 cattle herding fight. The local flight originated from a ranch near Freer, Texas, at 0930. The pilot reported to the FAA inspector, who traveled to the accident site, that he was herding cattle and the helicopter was in a gentle right turn approximately 25 mph at about 20 to 30 feet AGL, when he noted a sudden loss of engine power. The pilot added that he lowered the collective and entered autorotation to an open area directly ahead of the aircraft. The pilot further stated that during the landing roll, one of the landing skids sank into the dirt and the helicopter pitched forward resulting in the main rotor blades impacting the ground. Subsequently, the main rotor blades impacted and severed the tailboom. The 13,000-hour pilot, who had accumulated over 600 hours in helicopters and 325 hours in the accident aircraft, stated that the fuel gauge was reading between 5/8 and 3/4 full (13 to 14 gallons) prior to his departure from the ranch. The pilot added that the low fuel warning light did not come on prior to the reported loss of engine power. The FAA inspector confirmed that the low fuel warning light, which could not be pressed to test, was intermittent and no fuel was found in the fuel cell. Examination of the helicopter revealed that both main rotor blades were damaged, the tailboom was severed, the tail rotor drive shaft was severed, the landing gear skids were spread, and the lower portion of the nose section of the airframe was crushed. In the Pilot/Operator Aircraft Accident Report (NTSB Form 6120.1/2), the pilot stated that the aircraft fuel quantity gauge (P/N 6246-00473) was still reading 3/16 full when the fuel was exhausted. He added that the later models of the R22 helicopters are equipped with a push-to-test switch to check the condition of the low fuel warning system. The accident helicopter, serial number 0194, was not equipped with the improved press-to-test system.