On December 24, 2004, about 1140 Alaska standard time, a wheel-equipped Cessna U206G airplane, N9909Z, sustained substantial damage when it nosed over on the taxiway while taxing for takeoff, at the Illiamna Airport, Illiamna, Alaska. The airplane was being operated by Lake Peninsula Air, of Port Alsworth, Alaska, as a visual flight rules (VFR) positioning flight under Title 14, CFR Part 91, when the accident occurred. The solo commercial 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 24, the owner of the airplane said the pilot told him he had dropped off a passenger, and was taxing for takeoff when a gust of wind from behind lifted the left wing and rolled the airplane over. During a telephone conversation with the IIC on December 24, an FAA flight service station specialist said that at the time of the accident, wind velocity instruments at the Illiamna Airport recorded a peak wind gust of 33 knots.