What questions should I ask motivated seller?

[Terrance Merck]

I recently received a call back for a destressed property in my area. The owner left a message concerning my yellow letter, so I take this as a sign of interest. I viewed the home to find that it is currently vacant and headed for foreclosure. It is behind a couple of thousand in taxes.  It is  a 2 bed 1 bath currently appraised at $45000 and seems to be in pretty good condition. How should I approach seller?  Im as tree as the grass in spring, so all input is welcome, particularly those with experience in said matters.

Thanks in advance