One night, a sheriff's department helicopter lands a SWAT team in the yard of a rural residence suspected of containing a methamphetamine lab. After the raiding party disembarked, and as the pilot was turning the aircraft in a hover to depart, the helicopter's tail rotor contacted a barbed-wire fence and was damaged to the extent it will have to be replaced. No one was injured.

Analyze the NTSB notification and reporting requirements that apply using the IRAC method, showing your analytical process clearly. Ensure your answer discusses whether this is considered an aircraft accident under NTSB 830 regulations, and if not, whether it is a specifically enumerated incident that needs to be reported.