wrote in message
ups.com...

Turn burner off leave pilot on.

messing with the T&P valve may cause it to leak.

your better off opening valves anywhere above the height of the tank to
assist draining by allowing airr to enter


Messing with the T&P valve is a good idea, every year. They lime up, and
when they do they can fail in the "will never open" position -- a very bad
thing. Or, they could fail in the "won't stop leaking" position, but that's
easily fixed by replacing it.