On March 28, 2019, about 1545 central daylight time, a Cessna 172S airplane, N494JB, was substantially damaged when it was involved in an accident at David Wayne Hooks Memorial Airport (DWH), Spring, Texas. The private pilot and passenger were not injured. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 personal flight. The pilot reported that her taxi clearance to runway 17L was via taxiways Juliet and Kilo. The pilot completed an uneventful right turn from the ramp to join the north/south taxiway Mike, but the airplane did not respond to her left rudder pedal input to turn left to join taxiway Juliet. The pilot then attempted to steer the airplane by applying the left brake, but the airplane still did not respond. She reduced engine power to idle and depressed both brake pedals to stop the airplane, but the airplane continued north toward taxiway November. The airplane’s right main landing gear then departed the pavement and descended into a drainage ditch. The airplane came to rest in the grass alongside the ditch. In a postaccident statement, the pilot reported that the brakes “worked normally” before starting to taxi the airplane from the ramp. The pilot stated that a “strong” tailwind resulted in a high groundspeed during taxi but that the airplane was “uncontrollable” via the rudder and brakes. Additionally, she stated that her passenger (who she noted was a pilot) had also been unable to apply wheel brakes while she was having a problem maintaining airplane directional control. The airplane was examined by Federal Aviation Administration (FAA) inspectors from the Houston, Texas, flight standards district office. The right horizontal stabilizer and elevator were substantially damaged. A visual examination of the brake assemblies revealed no anomalies, and a functional check of the brake system confirmed its proper operation. No fluid leaks were observed in the brake system, and both brake master cylinders contained an adequate amount of hydraulic fluid for normal operation. A functional check of the nosewheel confirmed proper rotation with the corresponding rudder pedal input. Additional Information The Cessna 172S Pilot Operating Handbook states that effective ground control while taxiing is accomplished through nosewheel steering by using the rudder pedals. The handbook notes that the ground speed and use of brakes should be “held to a minimum” and that the proper positioning of the ailerons and elevator for wind direction is required to maintain directional control and balance. Additionally, the handbook notes that strong quartering tailwinds require caution while taxiing, sudden applications of engine throttle and sharp braking should be avoided with a tailwind, and directional control should be maintained with the steerable nosewheel and the rudder. According to the FAA Airplane Flying Handbook (FAA-H-8083-3C, a pilot must maintain a safe taxiing speed to ensure directional control and that safe taxiing involves the pilot’s ability to recognize any potential hazards in time to avoid them and to stop or turn where and when desired without undue reliance on the wheel brakes. The handbook recommends that the taxi speed be slow enough so that the airplane can be stopped promptly when the engine throttle is closed.