Tip-Locate water heater and smell for gas in the area. Look for any signs of leaking on the unit or around it. The area around the water heater should be free of clutter and combustibles. Locate the draft hood located top center. The flue pipe connects to the draft hood. Verify the draft hood is secured properly and is not damaged or smashed down. Next, follow the flue pipe looking for proper joint connections between sections and at least a 1/4” of rise in the pipe towards the exit. A properly installed flue pipe should not require tape on the joints. If there is tape on joints, it should be a foil tape approved for high temperatures. Standard duct tape is not approved for high temperatures and can melt and be a possible fire hazard. Improperly installed or damaged draft hoods and flues could allow carbon monoxide to back draft into living spaces. Locate the temperature and pressure relief valve. It is generally installed on the upper side or on top of the tank. An extension tube should be connected to the valve and extend straight down to within 6”-12” from the floor. This directs the scalding hot water away from vital body parts if the valve popped with someone near by. There should not be a cap installed on the tube or valve, which makes the safety valve inoperable and cold cause the tank to build up too much pressure and explode. Water or corrosion at the valve or at the end of the tube is an indication that the valve is starting to fail or the tank is building up too much pressure and could cause burns and water damage. Contact a licensed and insured plumber for corrective actions for issues found.