GA flight instructor reported a critical ground conflict at a non-towered airport.

Attributes
ACN	1546172
Time
Date	201805
Local Time Of Day	0601-1200
Place
Locale Reference	IRS.Airport
State Reference	MI
Environment
Flight Conditions	VMC
Light	Daylight
Aircraft 1
Make Model Name	Small Aircraft High Wing 1 Eng Fixed Gear
Operating Under FAR Part	Part 91
Flight Phase	Landing
Route In Use	Visual Approach
Flight Plan	None
Aircraft 2
Make Model Name	Small Aircraft Low Wing 1 Eng Fixed Gear
Operating Under FAR Part	Part 91
Flight Phase	Taxi
Person 1
Function	Instructor Pilot Not Flying
Qualification	Flight Crew Air Transport Pilot (ATP) Flight Crew Multiengine Flight Crew Instrument Flight Crew Flight Instructor Flight Crew Flight Engineer
Experience	Flight Crew Last 90 Days 120 Flight Crew Total 8600 Flight Crew Type 60
Events
Anomaly	Conflict Ground Conflict Critical Deviation - Procedural Published Material / Policy Ground Incursion Runway
Miss Distance	Horizontal 1500 Vertical 100

Narrative:

While in the visual traffic pattern for runway 24 at IRS in landing flare on runway an aircraft taxied onto runway and turned to back taxi on runway 24. A go around was initiated at approximately 15 feet AGL and we overflew the aircraft on the runway at approximately 100 feet AGL. The aircraft back taxied and departed runway 24 to the west. During our visual traffic pattern all applicable position calls were made on unicom to include- downwind; base and final. Contributing factors were the failure of the taxiing aircraft to communicate or monitor the unicom frequency. Failure of the taxiing aircraft to visually clear final of runway before back taxiing onto it.

Original NASA ASRS Text

Title: GA flight instructor reported a critical ground conflict at a non-towered airport.

Narrative: While in the visual traffic pattern for RWY 24 at IRS in landing flare on RWY an aircraft taxied onto runway and turned to back taxi on RWY 24. A go around was initiated at approximately 15 feet AGL and we overflew the aircraft on the runway at approximately 100 feet AGL. The aircraft back taxied and departed RWY 24 to the west. During our visual traffic pattern all applicable position calls were made on UNICOM to include- Downwind; Base and Final. Contributing factors were the failure of the taxiing aircraft to communicate or monitor the UNICOM frequency. Failure of the taxiing aircraft to visually clear final of runway before back taxiing onto it.

Data retrieved from NASA's ASRS site and automatically converted to unabbreviated mixed upper/lowercase text. This report is for informational purposes with no guarantee of accuracy. See NASA's ASRS site for official report.