As reported to the FAA. Reports are unverified, and codes are left as the FAA publishes them.
What was found
(CAN) THE CLUTCH ASSY FOR TAIL WHEEL WAS INSTALLED BACKWARDS. THE PART IS NOT INDEXED ALLOWING IT TO BE INSTALLED 180 DEGREES OUT OF PHASE. THE RESULT IS THE TAIL WHEEL STEERING WHEN IT IS BACKWARDS, FACING THE FRONT OF THE PLANE, AND CASTERING WHEN IN THE NORMAL USE POSITION, OPPOSITE OF INTENDED USE BY THE MFG. THE RESULT IS A NON STEERABLE TAIL WHEEL. OUR AIRCRAFT CAME OUT OF THE ANNUAL AT MFG FLIGHT LIKE THIS.