On November 8, 2003, approximately 1500 Pacific standard time, a Cessna 182A, N2106G, was substantially damaged after impacting trees following a forced landing near Kapowsin, Washington. The commercial pilot, sole occupant of the aircraft, was not injured. The aircraft was owned and operated by Kapowsin Air Supports LTD, of Kapowsin, Washington. Visual meteorological conditions prevailed for the 14 CFR Part 91 skydiving flight, and a flight plan was not filed. The aircraft had departed the Kapowsin Field Airport approximately 1445. In a telephone interview and in a written statement provided to the NTSB investigator-in-charge (IIC), the pilot reported that on the day of the accident four flights were made totaling 1.2 hours, and that there was more than 32 gallons of fuel on board the aircraft. The pilot stated that after completing his second flight he "dipped" his tanks and had 15 gallons remaining. After releasing 4 jumpers on his fourth load at approximately 3,500 feet MSL, the pilot began his descent with the power set at 1,600 propeller rpm, 16 inches of manifold pressure, and carburetor heat fully applied. The pilot reported that during his descent, and just as he was approaching pattern altitude at approximately 1,000 feet AGL, the engine lost power without warning and quit. The pilot stated that he restarted the engine but it quit a second time, necessitating a forced landing approximately 2 miles east of the destination airstrip. During the forced landing the airplane impacted trees and came to rest in a nose down attitude in the treetops. The pilot exited the aircraft without injuries, and there was no post crash fire. An FAA inspector, who traveled to the accident site, reported both wings, the rudder, horizontal stabilizer and left elevator sustained substantial damage. The inspector also reported that the top of the cabin back to the main spar was wrinkled and the tail cone was crushed. The inspector reported that fuel was present in the right wing and that the fuel selector was on the right tank. Approximately two weeks after the accident, a second FAA inspector examined the airplane after its recovery. The inspector reported that the wings had been removed and that the operator told him he had drained 15 gallons of fuel from the airplane. The inspector stated that after removing the engine cowling he observed fuel visible in the fuel strainer/gascolator, and that the air filter assembly, carburetor, venturi, and engine controls were inspected and no defects noted. The inspector reported that he examined the engine for compression and spark plugs for condition, both of which indicated normal. The inspector also checked the engine and verified ignition/spark, which indicated normal. The inspector also reported that after removing the plug from the back of the carburetor bowl, no fuel came out. The inspector stated that after removing the carburetor and exercising the throttle arm several times, fuel was observed squirting out of the accelerator discharge pump. The inspector then took possession of the carburetor and delivered it to the IIC for a future examination. A subsequent examination of the carburetor under the supervision of the IIC revealed no anomalies with the component. At 1455, the weather observation system located at McChord Air Force Base (TCM), Tacoma, Washington (12 nautical miles northwest of the accident site), reported wind 306 degrees at 4 knots, visibility 7 statute miles, scattered clouds at 7,000 feet, broken clouds at 20,000 feet, temperature 53 degrees F, dew point 4 degrees F, and an altimeters setting of 29.91 inches of Mercury.