I had a bunch of questions around this topic a couple weeks ago - emptying the hot water tank may entail more than just disconnecting or opening the cold supply line if your tank has a check-valve on the cold input.
It came out in the discussion around my thread that this is a possibility - so if the tank does not seem to be draining thru the cold supply line (assuming you are unlucky enough to not have a drain valve - like myself), try to determine if there is a check-valve on the supply side - you will need to get this open in order for the tank to drain !!
I installed an RV blow-out plug on the hot water line, and then used a compressor to force the tank to drain, and then give it a good blow-out (once I figured out how to open the check-valve).
Note that a check-valve, if present, willl also prevent you from using the drill-pump, until you get the valve opened.
Hope these caveats save you some time or prevent frustration with what should be a simple task !!
Paul