On March 6, 2006, about 0820 pacific standard time, a wheel-equipped Cessna 185 airplane, N120KM, sustained substantial damage while taxiing for takeoff at the Ely Airport, Ely, Nevada. The airplane was being operated as a visual flight rules (VFR) local area personal flight under Title 14, CFR Part 91, when the accident occurred. The solo commercial certificated pilot was not injured. Visual meteorological conditions prevailed, and no flight plan was filed. The flight originated at the accident airport about 0815. During a telephone conversation with the National Transportation Safety Board (NTSB) investigator-in-charge (IIC), on March 6, the pilot reported that he was back-taxiing on Runway 12 in preparation for takeoff. There was a strong, gusty wind from the left rear quarter. The pilot reported that a strong gust of wind lifted the left wing and tail of the airplane, and the right wing struck the surface of the runway. The airplane pivoted to the right, and swerved off the right side of the runway. The airplane's main wheels struck an area of muddy soil, and the airplane nosed down. The airplane sustained substantial damage to the right wing, right elevator, and fuselage. The pilot reported that there were no preaccident mechanical anomalies with the airplane.