On April 19, 2026, about 0834 eastern daylight time, a Cessna 401B, N122AT, was destroyed when it was involved in an accident near Land O’ Lakes, Florida. The commercial pilot was fatally injured. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 personal flight. Witnesses reported hearing the airplane flying at a low altitude, which drew their attention. One witness reported that the airplane was flying low and that the engine power sounded as though it was decreasing. The witness observed the airplane enter a descending left turn, followed by a brief right turn and a slight climb, before it “dropped out of the sky.” The witness then observed a large fireball followed by a plume of smoke. Review of airport surveillance video showed the pilot arriving at the airport in a separate airplane, which he secured before conducting a preflight inspection of the accident airplane. The pilot was observed boarding the accident airplane and starting both engines; no noticeable anomalies were noted during engine start. The pilot taxied to the run-up area, where an engine run-up was performed. The airplane then taxied to runway 32 for departure. The video showed the airplane begin its takeoff roll and climb normally after liftoff. The airplane was observed reaching an altitude of about 200 ft above ground level (agl) before exiting the camera’s field of view. A plume of smoke was observed rising shortly thereafter. The airplane came to rest in the backyard area of multiple residential homes. The fuselage was heavily damaged by impact forces and post-impact fire. The cockpit and cabin sections were largely consumed by fire, and the instrument panel was destroyed. Due to thermal damage, instrument indications were unreliable. All cockpit switches were destroyed by post-impact fire. The main landing gear was observed in the retracted position. Flight control continuity was established to all flight control surfaces. Preliminary ADS-B data indicated that the airplane departed runway 32 at Tampa North Aero Park (X39), Tampa, Florida about 0834. During the initial climb, the airplane reached about 100 ft agl at an airspeed of about 81 knots. The airplane subsequently climbed to about 200 ft agl at an airspeed of about 86 knots and then slowed to about 79 knots. Track data was lost shortly thereafter. The total duration of the flight was about 30 seconds. The airplane was retained for further examination.