On February 14, 2004, about 1724 eastern standard time, a Cessna 177, N3468T, piloted by a private pilot, sustained substantial damage on impact with terrain during an attempted go-around from runway 18 (5,700 feet by 75 feet, asphalt) at Kirsch Municipal Airport (IRS), near Sturgis, Michigan. The personal flight was operating under 14 CFR Part 91. Visual meteorological conditions prevailed at the time of the accident. No flight plan was on file. The pilot reported no injuries. The local flight originated at IRS about 1630. The pilot stated that he had performed two crosswind landings successfully. He reported: On the [third] landing at [approximately] 5-10 [feet above ground level] I was set up good with right wing tip slightly down, just to the left of centerline [approximately] 3-4 [feet], when I experienced a small gust. I then attempted a go around, I applied full power, retrimmed and as the plane begin to lift I then mistakenly retracted all flaps. I was forced back down and the right wing tip hit the runway first then I over corrected and the left wing tip hit putting me in the snow on the east side of runway 18. At 1735, the recorded weather at the Branch County Memorial Airport (OEB), approximately 19 nautical miles northeast of the accident airport, near Coldwater, Michigan, was: Wind 250 degrees at 6 knots; visibility 10 statute miles; sky condition overcast 4,300 feet; temperature -1 degree C; dew point -6 C; altimeter 29.99 inches of mercury. The pilot reported no mechanical malfunction failures. The pilot stated, "I should have only retracted partial flaps 'after' I was clear of the ground."