I have a customer who purchased a house 3 years ago from their uncle. The uncle had recently replaced the water heater with a tankless unit. Now the new owners are now selling the home. It has been discovered that a water heater permit was drawn in 2001 however it was never closed out. That water heater is gone and a tankless unit is in its place. My seller needs to close out the 2001 permit and figure out what to do about the new water heater without a permit being drawn. Can someone help with this?