On December 16, 2004, about 1115 Alaska standard time, a wheel-equipped Cessna U206G airplane, N496K, sustained substantial damage when it departed the taxiway while taxing for takeoff, encountered a ditch, and nosed over at the Nunapitchuk Airport, Nunapitchuk, Alaska. The airplane was being operated by Katmai Air Leasing LLC, of Anchorage, Alaska, as a visual flight rules (VFR) positioning flight under Title 14, CFR Part 91, when the accident occurred. The solo airline transport pilot was not injured. Visual meteorological conditions prevailed, and company VFR flight following procedures were in effect. During a telephone conversation with the National Transportation Safety Board (NTSB) investigator-in-charge (IIC) on December 16, the pilot said he was taxing for takeoff, when a gust of wind forced the airplane off the icy taxiway. He said the airplane encountered a ditch and nosed over. During a telephone conversation with the IIC on December 16, the FAA aviation safety inspector who examined the airplane at the accident site, said there appeared to be structural damage to the right wing.