Thanks for the replies guys. I pulled out all the drawers and went into all the cabinets, the only place I can't get to is right behind the oven which is right where the heater is. I have found the water pump under the kitchen sink, I can follow the water line a few feet until it goes behind the oven and breaker panel. I see the hot water line come up from behind where it disappears. The only thing I can imagine is that maybe I can access this from underneath. I've read a lot on this and watched some winterization youtube videos and I have yet to see a hot water tank that can't be accessed. It's a little frustrating, it just seems like there has to be a way to get to it without removing the oven.