On February 26, 2021, at about 1540 central standard time, a Robinson R44 helicopter, N7184N, was substantially damaged when it was involved in an accident near Dunn, Texas. The pilot and two passengers were not injured. The helicopter was operated as a Title 14 Code of Federal Regulations Part 91 aerial gunning flight. The pilot reported that he had just refueled the helicopter and departed again with the fuel tanks about half full. While flying at 80 ft above ground level (agl), he heard the “rotors droop” and “engine bog down.” He applied right pedal and increased the throttle input, but the engine did not respond. The helicopter descended into the trees. The helicopter impacted the ground and sustained substantial to the fuselage. The investigation was unable to determine the airspeed of the helicopter based on the available evidence. A postaccident examination and engine functional test run revealed no evidence of mechanical malfunctions or failures that would have precluded normal operation.