If your water heater tank is not in bypass - as said - there is water in it and all of the need for draining and flushing a hot water tank that is used, holds for one that is not used - though you are using the water in the tank since it is not in bypass. Every time you open a hot faucet and get cold water you are taking water out of the hot water tank and putting new water in. If you want to ignore the hot water system all together, drain the hot water tank, flush it out, dry it out as best you can (usually there is still water on the bottom (I put the end of the tube on a hand water pump into mine and pulled out the rest of the water on the bottom). Close the tank and put it in bypass. Also look to see if there is a small electrical connection that a wire from the hot water heater is going into - usually right near the tank inside - and pull that connection off so that you can't accidentally turn on the hot water heater switch on the wall and do damage. (Mine looks like a little circuit board on the end of a thin wire that plugs into a receptacle on the cabinet wall where the hot water tank is.) Now, in bypass no water will go into the hot water tank and you get cold water out of all of the hot water faucet handles when turned.