On May 23, 2013, about 1034 central daylight time, a Cessna 180J, N9996N, nosed over while making a forced landing in a field following a partial loss of engine power near Greenwood, Mississippi. The certificated flight instructor (CFI) and student pilot were not injured and the airplane sustained substantial damage. The airplane was registered to and operated by a private individual under the provisions of Title 14 Code of Federal Regulations Part 91 as an instructional flight. Visual meteorological conditions prevailed and no flight plan had been filed. The flight originated from Greenwood – Leflore Airport (GWO), Greenwood, Mississippi, about 1000. According to the CFI, about 1,000 feet above ground level (agl), he simulated an engine failure by retarding the throttle to the idle position. Subsequently, the student pilot had performed the engine failure checklist, which included: carburetor heat to be "ON" and the mixture to be "RICH." About 300 feet agl, the CFI commanded a go-around and the student pilot advanced the throttle to full power; however, the engine backfired and would not develop full power. The CFI verified that the throttle was at the full power setting and the carburetor heat was off. He further stated that about one minute had elapsed from the beginning of the simulated engine failure until the airplane came to rest inverted. According to a Federal Aviation Administration (FAA) inspector who responded to the accident location, the airplane came to rest inverted in a field with 4-foot-high wheat. The inspector also noted that visual inspection of the engine revealed no evidence of preimpact failure or malfunction. He further stated that local first responders reported to him that fuel was observed flowing out of the fuel vent located in each wing of the airplane. The airplane sustained substantial damage to the right wing forward spar, wing strut, and the vertical stabilizer. The 1053 recorded weather observation at GWO, located about 5 miles from the accident location, included wind from 260 degrees at 3 knots, visibility 10 miles, clear skies, temperature 26 degrees C, dew point 19 degrees C; barometric altimeter 30.05 inches of mercury. A review of the FAA Special Airworthiness Information Bulletin, CE-09-35, dated June 30, 2009, revealed that the temperature and dew point at the nearest weather reporting station were conducive to "Serious Carburetor icing at glide power."