On April 24, 2023, about 1900 central daylight time, a Protech PT2 airplane, N44048, was substantially damaged when it was involved in an accident near Columbia, Mississippi. The pilot was not injured. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 personal flight. The pilot reported that during a local pleasure flight, while in cruise flight about 1,000 ft above ground level, the airplane’s engine lost all power. He attempted to restart the engine by checking the throttle, mixture, carburetor heat, and switching on the other fuel tank. He stated that he also attempted to use the engine primer to restart the engine. All attempts were not successful, and he prepared for an off-airport landing. He stated that there was a clearing farther along his flight path, but he did not have enough altitude to reach the clearing and elected to land on a gravel road. During the landing approach he saw a powerline and maneuvered to avoid it but struck a pine tree. The airplane came to rest in a nose-down attitude among the trees and sustained substantial damage to both wings and the fuselage. A postaccident examination was conducted of the engine and fuel system. The engine examination revealed no anomalies. The airplane’s fuel system consisted of one fuel tank in each wing connected by rubber hoses to a fuel selector, which led to a gascolator, and finally to the engine. At the time of the examination the wings had been removed from the airplane and were not available for examination; however, the fuel system plumbing was present in the fuselage. The rubber fuel hoses from the wing tanks had automotive fuel filters installed. Removal of the filters revealed significant restriction of the fuel filters when attempting to blow through them. The amount of restriction was not quantified. The most recent maintenance record entry for the required condition inspection made no mention of replacement or checking of the fuel filters. The pilot/owner reported that he did not know when the fuel filters were last checked or changed and that they may have been on the airplane for about 20 years. The recorded temperature and dew point at the time of the accident were in the range for serious carburetor icing at glide power.